According to a recent update from the Kyrgyzstan government, the income and capital tax treaty with Kuwait entered into force on 23 May 2017. The treaty, signed 13 December 2015, is the first of its kind between the two countries. Taxes Covered The treaty covers Kuwaiti corporate income tax, income tax of the Neutral Zone, and tax subjected according to the Supporting of National Employees. It covers Kyrgyz tax on profits and income of legal persons, and individual income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise of one...