The income and capital tax treaty between Croatia and Egypt entered into force on 16 April 2024. The treaty was signed on 26 September 2023. An earlier tax treaty between the two countries was signed in 2005 but never entered into force. Taxes Covered The treaty covers Egyptian tax on income of individuals, corporate income tax, withholding tax at source, and additional surtaxes. It covers Croatian profit tax, income tax, and additional surtaxes. Permanent Establishment The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise carries on any activities involving the use of substantial...