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Nigeria | Highlights of the 2023 Guidelines on Mutual Agreement Procedure

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Nigeria

  • Nigeria has introduced a protective Mutual Agreement Procedure (MAP) concept.
  • New MAP guidelines allow taxpayers to make multi-year and multilateral MAP requests.
  • Electronic submission of MAP requests will also be permitted.
  • Taxpayers should keep abreast of double-tax agreements that may exist between Nigeria and the jurisdictions where their related parties are domiciled to take advantage of the MA…

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