Nigeria (NG)

Jurisdiction Overview

IDQuestionAnswer
363 *Tax Rulings: Are unilateral cross-border tax rulings (e.g. advance tax rulings, advance tax decisions) available in laws or regulation, or in administrative practice? No
 Data Date: 2019

Notes

 
According to the OECD, Nigeria cannot issue unilateral cross-border tax rulings (OECD UTR 2018: 343; IBFD 2019b).

Sources

OECD UTR 2018: 343
 
IBFD 2019b