The income and capital tax treaty between Luxembourg and Laos entered into force 21 March 2014. The treaty, signed 4 November 2012, is the first of its kind between the two countries and will apply from 1 January 2015. Taxes Covered The treaty covers Luxembourg individual income tax, corporation tax, capital tax and the communal trade tax. It covers Laotian tax on profits of enterprises and organizations, and individual income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted if a resident of one State furnishes services in the other State through employees...