The income tax treaty between Bahrain and Tajikistan was signed 28 May 2014. The treaty is the first of its kind between the two countries and will enter into force once the ratification instruments are exchanged. Taxes Covered The treaty covers Bahrain income tax, and Tajikistan income tax, the tax on profits, and the tax on immovable property. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise of one Contracting State furnishes services in the other State through employees or other personnel employed by the enterprise if the activities continue for...