AVOIDANCE OF DOUBLE TAXATION AGREEMENT BETWEEN THE FEDERAL REPUBLIC OF NIGERIA AND THE KINGDOM OF SPAIN [DOMESTICATION AND ENFORCEMENT] ACT, 2018

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AVOIDANCE OF DOUBLE TAXATION AGREEMENT BETWEEN THE FEDERAL REPUBLIC OF NIGERIA AND THE KINGDOM OF SPAIN (DOMESTICATION AND ENFORCEMENT) ACT, 2018

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EXPLANATORY MEMORANDUM

This Act domesticates and enforces in Nigeria the Agreement on the Avoidance of Double Taxation between the Federal Republic of Nigeria and the Kingdom of Spain.

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ARRANGEMENT OF SECTIONS

1.       Domestication and enforcement of the Agreement between the Federal Republic of Nigeria and  the Kingdom of Spain on the avoidance of Double Taxation and prevention of Fiscal Evasion.

2.       Effective application of the Agreement on the domestic laws.

3.       Citation.

Schedules.

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AVOIDANCE OF DOUBLE TAXATION AGREEMENT BETWEEN THE FEDERAL REPUBLIC OF NIGERIA AND THE KINGDOM OF SPAIN ( DOMESTICATION AND ENFORCEMENT) ACT, 2017

An Act to domesticate and enforce in Nigeria the Avoidance of Double Taxation between the Federal Republic of Nigeria and the Kingdom of Spain and for related Matters.

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Commencement              [24 JANUARY, 2018]

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ALPHABETICAL INDEX TO THE LAWS OF NIGERIA