The income tax treaty between Nigeria and Qatar was signed on 28 February 2016. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Qatari taxes on income, and the following Nigerian taxes: Personal income tax; Companies income tax, Petroleum profits tax; Capital gains tax; Tertiary education tax; and Information technology levy Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services in a Contracting State through employees or other engaged personnel for the same or connected project for a period or periods...