On 2 August 2017, officials from Nigeria and Singapore signed an income and capital tax treaty. The treaty 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, tertiary education tax, and the information technology levy. It covers Singapore income tax. Permanent Establishment The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through employees or other engaged personnel for the same or connected project for a period or periods...