The pending income tax treaty between Ireland and Kazakhstan was signed on 26 April 2017. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Irish income tax, universal social charge, corporation tax, 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 services through employees or other engaged personnel within a Contracting State for the same or connected project for a period or periods aggregating more than 183 days...