The income tax treaty between Cyprus and Kazakhstan was signed on 15 May 2019. The treaty is the first of its kind directly between the two countries, although a prior treaty between Cyprus and the former Soviet Union had applied in respect of Kazakhstan but was terminated. Taxes Covered The treaty covers Cyprus income tax, corporate income tax, the special contribution for the Defense of the Republic, and capital gains tax. It covers Kazakhstan corporate income tax and individual income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes...