The income tax treaty between Portugal and Senegal will enter into force on 20 March 2016 according to an announcement recently published in Portugal's Official Gazette. The treaty, signed 13 June 2014, is the first of its kind between the two countries. Taxes Covered The treaty covers Senegalese corporate income tax, minimum corporate tax, individual income tax, contributions payable by employers, and capital gains tax on developed and undeveloped land. It covers Portuguese personal income tax, corporate income tax and surtaxes on corporate income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted...