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28 February 2018

Nigeria ratifies double tax agreement with Spain

The Federal Government of Nigeria (Nigeria), on January 26, ratified the double tax agreement (the Treaty) between the Federal Republic of Nigeria and the Kingdom of Spain, making it a part of the country's domestic law. The ratification of the treaty legalizes it under the provisions of the Nigerian Constitution, which precludes treaties from having the force of law until they have been enacted by the National Assembly.

A Global Tax Alert, attached below, provides additional details.

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Document ID: 2018-0439

 

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