On 2 February 2023, Portugal published Notice No. 4/2023 in the Official Gazette, announcing that the income tax treaty with Timor-Leste entered into force on 12 October 2022. The treaty, signed 27 September 2011, is the first of its kind between the two countries. Taxes Covered The treaty covers Portuguese personal and corporate income taxes and surtaxes on corporate income. It covers Timor-Leste income tax, wage tax, and withholding tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services in a Contracting State through employees or other engaged personnel...