The income tax treaty between Cape Verde and Spain enters into force on 7 January 2021. The treaty, signed 5 June 2017, is the first of its kind between the two countries. Taxes Covered The treaty covers Cape Verde income tax, capital tax, and fire duty, and covers Spanish individual income tax, corporate income tax, non-resident income tax, and local taxes on income. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services in a Contracting State through employees or other engaged personnel if the activities continue for the same...