On 3 December 2019, Kosovo published in the Official Gazette the decree for the ratification of the pending income tax treaty with Saudi Arabia. The treaty, signed 20 October 2019, is the first of its kind between the two countries. Taxes Covered The treaty covers Kosovo personal income tax and corporate income tax and covers Saudi Zakat and income tax, including the natural gas investment tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged personnel if the activities continue for the same or...