Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 22/05/2019

Nigeria

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 29 May 2015 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply

Article 2, paragraph 1.a.i
Personal Income Tax;
Company Income Tax;
Petroleum Profit Tax;

Article 2, paragraph 1.a.i
Capital Gains Tax;

Article 2, paragraph 1.b.iii. C
Value Added Tax;

Article 2, paragraph 1.b.iii. D
Excise Duty;

Article 2, paragraph 1.b.iii. G
Tertiary Education Tax;
National Information Technology Development Levy.


Period covered: 01/09/2015 -
Articles concerned : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 29 May 2015 - Or. Engl.

ANNEX C – Definition of the word "national" for the purpose of the Convention

Any individuals possessing the nationality of the Federal Republic of Nigeria and any legal person, partnership, association, or other entity deriving its status as such from the laws in force in the Federal Republic of Nigeria.


Period covered: 01/09/2015 -
Articles concerned : 3


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.