The income and capital tax treaty between Luxembourg and Senegal was signed 10 February 2016. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Luxembourg individual income tax, corporation tax, capital tax and communal trade tax. It covers Senegalese corporate income tax, minimum corporate tax, individual income tax, contributions payable by employers, and capital gains tax on developed and undeveloped land. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services in a Contracting State through employees or other engaged personnel for...