On 13 March 2015, the Belgian government approved for ratification the pending income tax treaty with Seychelles. The treaty, signed 27 April 2006, is the first of its kind between the two countries. A protocol to the treaty, signed 14 July 2009, was also approved for ratification. Taxes Covered The treaty covers Belgian individual income tax, corporate income tax, income tax on legal entities, income tax on nonresidents, and the supplementary crisis contribution. It covers Seychelles business tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a...