Nigeria: Tax Treaties

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Understanding Nigeria's Withholding Tax Regulations: A Guide For Businesses

The Deduction of Tax at Source (Withholding Regulations) 2024 (‘the Regulations') provides rules for deduction of tax at source from payment to taxable persons...

Gresyndale Legal

The Impact Of The Deduction Of Tax At Source (Withholding) Regulations 2024 On Non Resident Companies In Nigeria

A non resident company is a company registered or incorporated under the laws of another country.

Gresyndale Legal

Tax Gross-Up Clauses In Agreements And Nigeria's New Withholding Tax Regulations: Issues And Practical Considerations

Following the coming into effect of the Deduction of Tax at Source (Withholding) Regulations 2024 (the "Withholding Tax Regulations") on 1st January, 2025, there have been questions about the continued relevance.

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Udo Udoma & Belo-Osagie

Nigeria's APA Rules – A Mirror Reflection Of Global Practices Or Not?

Advance Pricing Agreements (APAs) are currently being discussed by most transfer pricing practitioners in Nigeria.

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KPMG Nigeria

Should SMEs In Nigeria Be Excluded From Transfer Pricing Requirements?

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KPMG Nigeria

An Overview Of The Taxation Of Non-Resident Companies In Nigeria

Adeola Oyinlade & Co

The Impact Of The 2020 Finance Act On The Oil And Gas Industry In Nigeria

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Tope Adebayo LP

FHC Rules That Ancillary Income Earned By International Shipping Companies Does Not Constitute...

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KPMG Nigeria

TAT Rules That The Administrative Penalties Stipulated In The Country-By-Country Regulations, 2018 Are Illegal And Ultra Vires The Powers Of The FIRS

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KPMG Nigeria

Transfer Pricing Audits And The Implementation Of The Mutual Agreement Procedures In Nigeria

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KPMG Nigeria

Dynamics Of Aviation Taxes In Nigeria

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Streamsowers & Kohn

Tax Update: Withholding Tax Rates On Dividend, Interest And Royalty Payment To Residents Of Nigeria Treaty Partners

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Udo Udoma & Belo-Osagie

FIRS Terminates Uniform WHT Rate For Residents Of Treaty Countries

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KPMG Nigeria

Minister Of Finance Approves Increase In Withholding Tax Rates Under Double Taxation Agreements Between Nigeria And Other Countries With Effect From 1 July 2022

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Andersen in Nigeria

Court Of Appeal Affirms Banks' Right To Restrict Accounts Without Court Order

Nigeria Finance

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Duale Ovia & Alex-Adedipe

Setting Up A Solar Business In Nigeria: A Complete Guide To Registration, Certification And Compliance

Adeola Oyinlade & Co

Nigeria's Changing Tax Landscape: The Tax Reform Bills Have Become Law

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Udo Udoma & Belo-Osagie

Nigeria's Historic Tax Reform: A Game-Changer With Missing Pieces

OA

Olisa Agbakoba Legal (OAL)

Emerging Issues On The Admissibility Of Electronic Evidence In Nigeria: An Examination Of Notable Judicial Authorities

Nigeria Litigation

Compos Mentis Legal Practitioners

Guidelines On Simplified VAT Compliance Regime For Non-Resident Suppliers

The Federal Inland Revenue Service has issued Information Circular No.: 2021/19 on Guidelines on Simplified Compliance Regime for VAT for Non-Resident Suppliers of goods, services or intangibles to persons in Nigeria ...

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KPMG Nigeria

FIRS Issues Information Circulars On Provisions Of Tax Laws Amended By The Finance Act, 2020

The circulars dated 3rd June 2021, amend, update or replace contents of any circular, notice or other publication previously issued by the FIRS on any given subject.

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Udo Udoma & Belo-Osagie

Tax Controversy & Dispute Resolution - Africa Insight Series

We are delighted to share insights from recent tax cases from the Tax Appeal Tribunals and Courts in Kenya, Nigeria and South Africa.

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PwC Nigeria

Tax Treaties Benefit Application In Nigeria

"In business as in life, you don't get what you deserve, you get what you negotiate." - Karrass, Chester L.

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PwC Nigeria

Federal Executive Council Approves Ratification Of The African Continental Free Trade Area Agreement

Nigeria International

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Andersen in Nigeria

Digital Taxes, Significant Economic Presence And Tax Implications In Nigeria

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TNP

Tax Liability And Tax Obligations Of Approved Enterprises Established In An Export Free Zone

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Udo Udoma & Belo-Osagie

Options: Plugging Nigeria's Perennial Revenue Gap Through Diaspora Taxation

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LeLaw Barristers & Solicitors

Remittances: Legal Regulatory And Commercial Issues In Diaspora Transactions

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LeLaw Barristers & Solicitors

FIRS Issues Circular On The Claim Of Tax Treaties Benefits In Nigeria

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Andersen in Nigeria

FIRS Issues Information Circular On The Claim Of Tax Treaty Benefits In Nigeria

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PwC Nigeria

An Overview Of The Income Tax (Common Reporting Standard) Regulations 2019

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Andersen in Nigeria

A Review Of The Nigerian Double Taxation Treaty Framework

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Andersen in Nigeria

The Global Race To The Bottom: Tax Incentives And Harmful Tax Competition

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Andersen in Nigeria

FIRS Issues Information Circular On The Claim Of Tax Treaty Benefits In Nigeria

To be entitled to the benefits under a tax treaty with Nigeria, a taxpayer must be a resident of Nigeria or the treaty partner or both countries. In addition,

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PwC Nigeria

An Overview Of The Income Tax (Common Reporting Standard) Regulations 2019

In the wake of an increasing need for tax administrations across the globe to protect their tax base from tax evasion and avoidance, there has been increasing focus on transparency ...

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Andersen in Nigeria

A Review Of The Nigerian Double Taxation Treaty Framework

Based on international trade convention, every country is allowed to adopt laws, rules and regulations that govern its trade relationships with other countries

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Andersen in Nigeria

The Global Race To The Bottom: Tax Incentives And Harmful Tax Competition

Given the high capital mobility and sharp competition for investments in the global market, countries have continued to employ varying strategies to attract investments and drive economic growth

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Andersen in Nigeria

OECD Publishes Full Version Of Its Latest Model Tax Convention

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PwC Nigeria

Nigeria Concludes Double Tax Treaties With Ghana And Cameroon

The Federal Government of Nigeria (FGN) concluded the negotiation of Double Taxation Agreements (the DTAs) with the Republic of Ghana and the Republic of Cameroon on 26 July 2018 and 3 August 2018, respectively.

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Deloitte Nigeria

Singapore Ratifies Double Tax Treaty With Nigeria

ingapore has ratified the Double Tax Agreement (DTA) earlier signed between the country and Nigeria. See link to our previous tax alert.

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PwC Nigeria

Cameroon And Nigeria Have Concluded A Double Taxation (Avoidance) Agreement

In furtherance of efforts to expand Nigeria's tax treaty network

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PwC Nigeria

Nigeria And Ghana Have Concluded A Double Taxation (Avoidance) Treaty

Nigeria and Ghana have signed an agreement for the avoidance of double taxation between the two countries.

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PwC Nigeria

Analysing The Treaty Making Process In Nigeria – Focus On The Double Tax Treaty With Singapore

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Deloitte Nigeria

Nigeria Signs Double Tax Treaty With Singapore

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PwC Nigeria

Significant Milestone Reached In The Global Effort To Sanitise The Tax System

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PwC Nigeria

Nigeria Signs Double Tax Treaty With Spain Into Law

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Deloitte Nigeria

Nigeria Ratifies Tax Treaty With Spain

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PwC Nigeria

OECD Council Approves The 2017 Updates To OECD Model Tax Convention

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Deloitte Nigeria

Improved Double Tax Arrangements In Nigeria: Any Reason For Delay?

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Deloitte Nigeria

LIRS Issues Public Notice On Taxation Of Foreigners With Temporary Work Permit

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Deloitte Nigeria

Nigeria Signs Multilateral Instruments To Curb Tax Avoidance And Evasion

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PwC Nigeria

Nigeria Signs Multilateral Agreements To Tackle International Tax Avoidance And Evasion

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Deloitte Nigeria

Taxation Of Nigerian Companies International Businesses - Legal Alert – July 2017

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Oserogho & Associates

Nigeria Signs Double Taxation Agreement With Singapore

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PwC Nigeria

Nigeria Signs Double Tax Agreement With Singapore

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Deloitte Nigeria

Nigeria To Sign OECD's Multilateral Instrument That Will Automatically Amend Its Existing Tax Treaties

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PwC Nigeria

FEC Approves New Bilateral Tax Treaty Between Nigeria And Singapore

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Deloitte Nigeria

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