DT14405 | Double Taxation Relief Manual: Nigeria: tax spared

The agreement provides for credit to be given for tax spared' (see INTM161270 & INTM161280) in Nigeria under the provisions of Nigerian law set out in Article 22(2).

Relief under this provision is not due for tax spared on a source of income arising in a period starting more than ten years after the Nigerian tax incentive was first granted.

All amounts of tax spared' for which credit relief is given should be reported as mentioned at INTM161290.