author_orbitax
Orbitax

Share This Article

Update - Tax Treaty between Kazakhstan and Macedonia

29 January 2015

|

Treaty Development

|

Kazakhstan-Macedonia

On 28 January 2015, Kazakhstan's lower chamber of parliament approved the draft law ratifying the pending income tax treaty with Macedonia. The treaty, signed 2 July 2012, is the first of its kind between the two countries. Taxes Covered The treaty covers Kazakhstan corporate income tax and individual income tax, and Macedonian personal income tax and profit 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 projects for a period or periods aggregating...