International treaty

Nigeria: tax treaties

Tax treaties and related documents between the UK and Nigeria.

• From: HM Revenue & Customs
• Published: 5 February 2007

Documents

1987 Nigeria-UK Double Taxation Agreement - in force

PDF, 144 KB, 35 pages

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Details

The Double Taxation Agreement entered into force on 27 December 1987.

It is effective in Nigeria from 1 January 1988 and in the UK from:

• 1 April 1988 for Corporation Tax
• 6 April 1988 for Income Tax and Capital Gains Tax

Published 5 February 2007