The income tax treaty between Bangladesh and Nepal was signed on 5 March 2019. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Bangladesh income tax and Nepal income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services in a Contracting State through employees or other engaged personnel for the same or connected project for a period or periods aggregating more than 183 days within any 12-month period. Withholding Tax Rates Dividends - 10% if the beneficial owner is a...