- 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 MAP guidelines.
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Executive summary
The Nigeria Federal Inland Revenue Services (FIRS) issued updated Gui…
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