Nigeria

ECOWAS Supplementary Act undergoing the process of making it to enter into force. When in force, it will activate MAP with 14 member countries with effect from 1st January 2024.

Nigeria has 16 tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral Supplementary Act A/SA, 5/12/18 adopting community rules for the elimination of double taxation with respect to taxes on income, capital and inheritance and the prevention of tax evasion and avoidance within the ECOWAS Member States (the ECOWAS Supplementary Act) concluded with fourteen treaty partners. One of those agreements, the ECOWAS Supplementary Act, complies with the minimum standard.

Montserrat compte deux conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs. Aucune de ces conventions n’est conforme au standard minimum.

This dataset contains tax revenue collected by Nigeria. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

Nigeria can legally issue the following four types of rulings within the scope of the transparency framework: (i) preferential regimes; Free trade zones. (ii) rulings providing for unilateral downward adjustments; (iii) permanent establishment rulings; and (iv) related party conduit rulings.

First reporting fiscal year: Commencing on or after 1 January 2018

This dataset contains tax revenue collected by Nigeria. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.

Le Nigéria compte 16 conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs, dont l’Acte additionnel multilatéral A/SA 5/12/18 portant adoption des règles communautaires pour l’élimination de la double imposition en matière d’impôts sur les revenus, les capitaux et les successions et la prévention de la fraude et de l’évasion fiscales entre les États membres de la CEDEAO (l’Acte additionnel de la CEDEAO) conclu avec 14 partenaires. L’une de ces conventions, l’Acte additionnel de la CEDEAO, est conforme au standard minimum.

Nigeria has 16 tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral Supplementary Act A/SA, 5/12/18 adopting community rules for the elimination of double taxation with respect to taxes on income, capital and inheritance and the prevention of tax evasion and avoidance within the ECOWAS Member States (the ECOWAS Supplementary Act) concluded with fourteen treaty partners. One of those agreements, the ECOWAS Supplementary Act, complies with the minimum standard.

Nigeria can legally issue the following four types of rulings within the scope of the transparency framework: (i) preferential regimes; Free trade zones. (ii) rulings providing for unilateral downward adjustments; (iii) permanent establishment rulings; and (iv) related party conduit rulings.

This report analyses the implementation of the AEOI Standard in Nigeria with respect to the requirements of the AEOI Terms of Reference. It assesses the legal frameworks put in place to implement the AEOI Standard.

First reporting fiscal year: Commencing on or after 1 January 2018

Nigeria is one of the largest recipients of international philanthropic funding, but little is known about its domestic philanthropy, receiving approximately USD 192 million per year from large international foundations between 2013-18. However, these estimates do not consider funding from domestic foundations, as information on local philanthropy is limited. The report offers a first insight into a selection of domestic foundations in Nigeria. It contrasts these findings with other sources of development finance, including international philanthropy and official development assistance (ODA) targeting the country. However, only 12 of 56 foundations invited to participate responded to the survey. The low response rate and resulting small sample do not allow for generalisations about the domestic philanthropic sector in the country. Funding from 12 domestic philanthropic organisations in Nigeria amounted to USD 89 million over 2013-18. Three foundations provided the bulk of these funds (70%): MTN Nigeria Foundation, Partnership Initiatives in the Niger Delta (PIND) and TY Danjuma Foundation. Most domestic giving was allocated to health and reproductive health (USD 28 million), government and civil society (USD 25 million) and education (USD 22 million). Within the health sector, the most supported areas were basic health care, reproductive care, and prevention of noncommunicable diseases. Funding towards government and civil society prioritised conflict resolution, human rights and support to women’s rights organisations.

This dataset contains tax revenue collected by Nigeria. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.