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	Full DTA	2^nd December 1990	1^st January 1991
6	Slovakia	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	Sweden	Full DTA	7^th December, 2014	1^st January, 2015
14	Spain	Full DTA	5^th June, 2015	1^st January, 2016
15	Singapore	Full DTA	1^st November, 2018	1^st January, 2019