The income tax treaty between Kyrgyzstan and Saudi Arabia entered into force on 1 October 2015. The treaty, signed 2 December 2014, is the first of its kind between the two countries. Taxes Covered The treaty covers Kyrgyzstan individual income tax, and tax on profits and other revenue of legal persons. It covers Saudi Zakat and income tax including the natural gas investment tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise of one Contracting State furnishes services in the other State through employees or other engaged personnel for the...