Details of the Mauritius–Nigeria Income Tax Treaty, signed on 10 August 2012, have become available. The treaty was concluded in the English language and generally follows theOECD Model. The maximum rates of withholding tax are: -   7.5% on dividends; -   7.5% on interest; -   7.5% on royalties; and -   for service fees (managerial and technical), there are no provisions. Deviations from the OECD Model include that: -   under Article 5 (permanent establishment): -   the term permanent establishment (PE) includes: (i) an installation or structure used for the exploration of natural resources and (ii) a warehouse...