On 25 September 2014, a capital and income tax treaty between the Czech Republic and Liechtenstein was signed. The treaty is the first of its kind between the two countries. Taxes Covered The treaty cover Czech income tax on individuals and legal persons, and the tax on Immovable property. It covers Liechtenstein personal and corporate income taxes, real estate capital gains tax, wealth tax and coupon 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...