The income and capital tax treaty between Cape Verde and Luxembourg was signed on 13 January 2022. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Cape Verde corporate income tax, personal income tax, and surtax on corporate income tax. It covers Luxembourg income tax on individuals, corporation tax, capital tax, and communal trade tax. Service PE 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...