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 ente…