The income tax treaty between Bangladesh and Morocco was signed on 28 February 2018. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Bangladesh income tax and covers Moroccan income tax and corporation tax. Permanent Establishment The treaty includes the provision that a permanent establishment (PE) will be deemed constituted when an enterprise furnishes services through employees or other engaged personnel if the activities continue for the same or connected project within a Contracting State for a period or periods aggregating more than 2 months within any 12-month period. A PE will...