Tax agreement between Bahrain & Uzbekistan: Effective from January 2012

Signed in Tashkent on 5 June 2009, the tax treaty between Bahrain and Uzbekistan entered into force on 12 January 2011. The treaty is effective from January 2012.

The main provisions of the agreement are as follows:

Permanent establishment

The term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.

The term "permanent establishment" means:

- a building site, construction, assembly or installation project, or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than six (6) months;

- the furnishing of services, including consultancy or managerial services, by an enterprise of a Contracting State through employees or other personnel engaged by the enterprise for such purpose but only where activities of that nature continue in the territory of the other Contracting State for a period or period exceeding in the aggregate more than 6 months within any twelve-month period.