Spain's Ministry of Foreign Affairs and Cooperation has announced that the pending income and capital tax treaty with Nigeria will enter into force on 5 June 2015. The treaty, signed 23 June 2009, 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, education tax, and other taxes on income and capital gains. It covers Spanish income tax on individuals, corporation tax, nonresident income tax, capital tax, and local taxes on income and on capital. Service PE The treaty includes the provision...