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Tax Treaty between the Czech Republic and Pakistan has Entered into Force

06 November 2015

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Treaty Development

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Czech Rep-Pakistan

According to recent reports, the income tax treaty between the Czech Republic and Pakistan entered into force on 30 October 2015. The treaty, signed 2 May 2014, is the first of its kind between the two countries. Taxes Covered The treaty covers the Czech tax on income of individuals and the tax on income of legal persons. It covers Pakistani income 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 a period or...