The Legal Framework For Double Taxation In Nigeria

GENERAL INTRODUCTION1.0.0: INTRODUCTIONTaxation is a significant consideration for foreign investors that seek to do business in Nigeria, in addition to other factors such as security, rule of law, access to appropriate infrastructure (e.g. electric power), etc. Strategically leveraging Nigeria’s status as the 26th largest economy in the world, and the biggest in Africa , through beneficial economic partnerships in the form of tax treaties within Africa and on a global level may help to increase foreign direct investment in the country.Investors continue to search for new markets offering the …