• Service: Tax
  • Type: Business and industry issue
  • Date: 11/9/2012

Mauritius - Nigeria double taxation avoidance agreement 

On 10th  August, 2012 the Mauritius Government signed a tax treaty with Nigeria.  The treaty has been ratified by the Mauritius Government, however, the same is awaiting ratification from Nigerian side.  The key provisions of this tax treaty provide for beneficial rate of tax for dividends, interest and royalties.  It also provides for resident based taxation of capital gains arising on sale of shares.  The highlights of the key provisions are provided in the attachment.
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