A treaty is a formal, written agreement between sovereign states or between states and international organizations. The type of tax treaty within the purview of the Federal Inland Revenue Service (FIRS) and domiciled in the Tax Policy and Legislation Department is the Avoidance of Double Taxation Agreement (ADTA).
Tabular Presentation of List of Countries having ADTA with Nigeria:
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ââââS/Nâ | Countries | ADTA Type | Date/Place of Signing | Date of Entry into Force | Effective Date |
1 | Nigeria – Canada | Comprehensive | 4th August, 1992 in Abuja | 16th November, 1999 | 1st January, 2000 |
â2 | Nigeria – Pakistan | Comprehensive | 10th October, 1989 in Lagos | 7th March, 1990 | â1st January 1991 |
3 | Nigeria –  Belgium | Comprehensive | 20th November, 1989 in Brussels | 1stJanuary, 1990 | 1st January, 1991 |
4 | Nigeria –  France | Comprehensive | 27th February, 1990 in Paris | 2nd May 1991 | 1st January, 1992 |
5 | Nigeria –  Romania | Comprehensive | 21st July, 1992 in Abuja | 18th April, 1993 | 1st January, 1994 |
6 | Nigeria – Netherlands | Comprehensive | 11th December, 1991 in Lagos | 9th December, 1992 | 1st January, 1993 |
7 | Nigeria – United Kingdom | Comprehensive | 9th June, 1987 in London | 1st January,1988 | 1st January, 1989 |
8 | Nigeria – China | Comprehensive | 15th April, 2005 in Abuja | 21st March, 2009 | 1st January, 2010 |
9 | Nigeria –  South Africa | Comprehensive | 29th April, 2000 in Cape Town | 5th July, 2008 | 1st January, 2009 |
10 | Nigeria – Italy | Air & Shipping Agreement Only | 22nd February, 1976 in Lagos | 1977 | 1st January, 1978 |
11 | Nigeria-Philippines | Comprehensive | 30th September, 1987 in Manila | 18th August 2013 | 1st January, 2014 |
12 | Nigeria- Czech | Comprehensive | 31st August 1989 in Lagos | 2nd December, 1990 | 1st January, 1991 |
13 | Nigeria- Slovakia | Comprehensive | 31st August 1989 in Lagos | 2nd December, 1990 | 1st January, 1991 |
14 | Nigeria-Singapore | Comprehensive | 2nd August, 2017 | 1st November 2018 | â1st January 2019 |
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