On 20 May 2014, officials from Ghana and the Seychelles signed an income and capital tax treaty. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Ghanaian income tax, capital gains tax and  petroleum income tax. It covers Seychelles business tax, income and non-monetary benefits tax and petroleum income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise of one Contracting State furnishes services in the other State through employees or other engaged personnel for the same or connected project for a period...