The pending income tax treaty between Azerbaijan and Kyrgyzstan was signed on 24 April 2024. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Azerbaijan and Kyrgyzstan income tax on individuals and profit tax on legal entities. Permanent Establishment The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services in a Contracting State through employees or other engaged personnel if the activities continue for a period or periods aggregating more than 6 months within any 12-month period. Withholding Taxes Dividends - 8% if the...