Tax Treaties

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.	22^nd February, 1977	1^st January, 1968
2	United Kingdom	Full DTA	1^st January, 1988	1^st January, 1989
3	Belgium	Full DTA	1^st January, 1990	1^st January, 1991
4	Pakistan	Full DTA	7^th March, 1990	1^st January, 1991
5	Czech Republic	Full DTA	2^nd December, 1990	1^st January, 1991
6	Slovak Republic	Full DTA	2^nd December, 1990	1^st January, 1991
7	France	Full DTA	2^nd May, 1991	1^st January, 1992
8	Netherlands	Full DTA	9^th December, 1992	1^st January, 1993
9	Romania	Full DTA	18^th April, 1993	1^st January, 1994
10	Canada	Full DTA	16^th November, 1999.	1^st January, 2000
11	South Africa	Full DTA	5^th July, 2008	1^st January, 2009
12	China	Full DTA	21^st March, 2009	1^st January, 2010
13	Philippines	Full DTA	18^th August 2013	1^st January, 2014
14	Sweden	Full DTA	7^th December, 2014	1^st January, 2015
15	Spain	Full DTA	5^th June, 2015	1^st January, 2016
16	Singapore	Full DTA	1^st November, 2018	1^st January, 2019