The tax treaty between Azerbaijan and Bosnia and Herzegovina was signed on 18 October 2012. The treaty is the first of its kind between the two countries. It entered into force 26 December 2013, and applies from 1 January 2014. Taxes Covered The treaty covers Azerbaijan individual and corporate income tax, property tax, and land tax. It Covers Bosnia and Herzegovina individual and enterprise income tax, and property tax. Service PE The treaty includes provisions that a service permanent establishment will be deemed constituted if an enterprise of one State furnishes services in the other State through employees or other...