International treaty
Nigeria: tax treaties
Tax treaties and related documents between the UK and Nigeria.
Documents
Details
1987 UK-Nigeria Double Taxation Agreement — in force
The 1987 UK-Nigeria Double Taxation Agreement entered into force on 27 December 1987.
It is effective in the UK from:
- 1 April 1988 for Corporation Tax
- 6 April 1988 for Income Tax and Capital Gains Tax
It is effective in Nigeria from 1 January 1988.
Updates to this page
Published 5 February 2007