Nigeria

Nigeria has exchange of information relationships with 20 jurisdictions through 20 DTCs and 0 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
United Arab Emirates DTC  19 Jan 2016  2016-01-19 not yet in force  1900-01-01 Yes No
Canada DTC  4 Aug 1992  1992-08-04 16 Nov 1999  1999-11-16 Yes No
Slovakia DTC  31 Aug 1989  1989-08-31 2 Dec 1990  1990-12-02 Yes No
Netherlands DTC  11 Dec 1991  1991-12-11 9 Dec 1992  1992-12-09 No No
Sweden DTC  18 Nov 2004  2004-11-18 31 Dec 2014  2014-12-31 Yes No
Romania DTC  21 Jul 1992  1992-07-21 1 Jan 1995  1995-01-01 Yes No
Kuwait DTC  23 Mar 2011  2011-03-23 not yet in force  1900-01-01 Unreviewed No
France DTC  27 Mar 1990  1990-03-27 2 May 1991  1991-05-02 Yes No
Mauritius DTC  10 Aug 2012  2012-08-10 not yet in force  1900-01-01 Yes No
United Kingdom DTC  9 Jun 1987  1987-06-09 27 Dec 1987  1987-12-27 No No
Korea, Republic of DTC  6 Nov 2006  2006-11-06 21 May 2014  2014-05-21 Yes Yes
Pakistan DTC  10 Oct 1985  1985-10-10 8 Mar 1990  1990-03-08 Yes No
Qatar DTC  28 Feb 2016  2016-02-28 not yet in force  1900-01-01 Unreviewed No
China DTC  15 Apr 2002  2002-04-15 21 Mar 2009  2009-03-21 Yes No
Philippines DTC  30 Sep 1997  1997-09-30 18 Aug 2013  2013-08-18 Yes No
Spain DTC  23 Jun 2009  2009-06-23 5 Jun 2015  2015-06-05 Yes Yes
Poland DTC  12 Feb 1999  1999-02-12 not yet in force  1900-01-01 Yes No
Belgium DTC  20 Nov 1989  1989-11-20 27 Oct 1994  1994-10-27 Yes No
South Africa DTC  29 Apr 2000  2000-04-29 5 Jul 2008  2008-07-05 Yes No
Czech Republic DTC  31 Aug 1989  1989-08-31 2 Dec 1990  1990-12-02 Yes No