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:
S/N | Country | Type | Date of Entry into Force | Effective Date |
1 | Italy | Air and Shipping Transport Agreement Only. | 22nd February, 1977 | 1st January, 1968 |
2 | United Kingdom | Full DTA | 1st January, 1988 | 1st January, 1989 |
3 | Belgium | Full DTA | 1st January, 1990 | 1st January, 1991 |
4 | Pakistan | Full DTA | 7th March, 1990 | 1st January, 1991 |
5 | Czech Republic | Full DTA | 2nd December, 1990 | 1st January, 1991 |
6 | Slovak Republic | Full DTA | 2nd December, 1990 | 1st January, 1991 |
7 | France | Full DTA | 2nd May, 1991 | 1st January, 1992 |
8 | Netherlands | Full DTA | 9th December, 1992 | 1st January, 1993 |
9 | Romania | Full DTA | 18th April, 1993 | 1st January, 1994 |
10 | Canada | Full DTA | 16th November, 1999. | 1st January, 2000 |
11 | South Africa | Full DTA | 5th July, 2008 | 1st January, 2009 |
12 | China | Full DTA | 21st March, 2009 | 1st January, 2010 |
13 | Philippines | Full DTA | 18th August 2013 | 1st January, 2014 |
14 | Sweden | Full DTA | 7th December, 2014 | 1st January, 2015 |
15 | Spain | Full DTA | 5th June, 2015Â Â Â Â Â Â | 1st January, 2016 |
16 | Singapore | Full DTA | 1st November, 2018 | 1st January, 2019 |