The income and capital tax treaty between Kosovo and Luxembourg was signed on 8 December 2017. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Kosovo personal income tax and corporation tax, and covers Luxembourg income tax on individuals, corporation tax, capital tax, and communal trade tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services within a Contracting State through employees or other engaged personnel for the same or connected project for a period or periods aggregating more than 183...