Nigeria - 2017 - Finance

Avoidance of Double Taxation Between Nigeria and Spain Act, 2017

Ministry of Finance, Budget and National Planning, Nigeria

This is an Act enforcing and domesticating the agreement between Nigeria and Spain on the avoidance of double taxation between the two countries. The agreement applies to personal income tax, corporate income tax, petroleum profits tax, capital gain tax, education tax, and other income and capital tax as well as related matters.

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Avoidance of Double Taxation Between Nigeria and Spain Act, 2017 Current Version

January 2022

This is an Act enforcing and domesticating the agreement between Nigeria and Spain on the avoidance of double taxation between the two countries. The agreement applies to personal income tax, corporate income tax, petroleum profits tax, capital gain tax, education tax, and other income and capital tax as well as related matters.

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