According to an update from the Kyrgyzstan State Tax Service, the income tax treaty with Armenia entered into force on 9 February 2022. The treaty, signed 9 August 2019, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Armenian profit tax and income tax and covers Kyrgyzstan tax on income and profits of legal persons and income tax on individuals.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted wh…