On 10 December 2014, the income and capital tax treaty between Lithuania and Turkmenistan entered into force on 10 December 2015. The treaty, signed 18 June 2013, is the first of its kind between the two countries. Taxes Covered The treaty covers Lithuanian profit tax, income tax and immovable property tax. It covers Turkmenistan tax on profits of juridical person, tax on income of individuals and the tax on property. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through employees or other engaged personnel...