The income tax treaty between Bahrain and Tajikistan entered into force on 10 February 2016. The treaty, signed 28 May 2014, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Bahrain income tax, and Tajik income tax, tax on profits, and tax on immovable property.

Service PE

The treaty includes the provision that a permanent establishment will be deemed co…

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