The income tax treaty between Kazakhstan and Serbia reportedly entered into force on 24 November 2016. The treaty, signed 28 August 2015, is the first of its kind between the two countries. Taxes Covered The treaty covers Kazakhstan corporate income tax, individual income tax, and tax on property of legal entities. It covers Serbian corporate income tax, personal income tax, and property tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services in a Contracting State through employees or other engaged personnel for the same or connected project for...