According to recent reports, the income and capital tax treaty between Nigeria and Sweden entered into force on 31 December 2014. The treaty, signed 18 November 2004, is the first of its kind between the two countries. Taxes Covered The treaty covers Nigerian personal income tax, companies income tax, petroleum profits tax, capital gains tax, and education tax. It covers Swedish national income tax, withholding tax on dividends, income tax on non-residents, income tax on non-resident artistes and athletes, and municipal income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an...