On 30 April 2015, officials from the Czech Republic and Iran signed an income tax treaty. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Czech tax on the income of individuals and the tax on the income of legal persons. It covers Iranian income 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 a period or periods aggregating more than 6 months within any 12-month period. Withholding Tax...