Common use of in Nigeria Clause in Contracts

in Nigeria. (i) in respect of withholding tax on income and taxes on capital gains derived by a non-resident, in relation to income and capital gains derived on or after 1st January in the calendar year immediately following that in which the Agreement enters into force; and (ii) in respect of other taxes, in relation to income of any basis period beginning on or after 1st January in the calendar year immediately following that in which the Agreement enters into force.

in Nigeria. (i) in respect of withholding tax on income and taxes on capital gains derived by a non-resident, in relation to income and capital gains derived on or after 1st January in the calendar year immediately following that in which the Agreement enters into force; and; (ii) in respect of other taxes, in relation to income of any basis period beginning on or after 1st January in the calendar year immediately following that in which the Agreement enters into force.;

in Nigeria. (i) in respect of withholding tax on income and taxes on capital gains derived by a non-resident, in relation to income and capital gains derived on or after 1st January in the calendar year immediately following that in which the Agreement enters into force; and; (ii) in respect of other taxes, in relation to income of any basis period beginning on or after 1st January in the calendar year immediately following that in which the Agreement enters into force.; Article 29

in Nigeria. (i) in respect of withholding tax on income and taxes on capital gains derived by a non-non- resident, in relation to income and capital gains derived on or after 1st January in the calendar year immediately following that in which the Agreement enters into force; and; (ii) in respect of other taxes, in relation to income of any basis period beginning on or after 1st January in the calendar year immediately following that in which the Agreement enters into force.;

in Nigeria. (i) in respect of withholding tax on income capital gains and taxes on capital gains income derived by a non-resident, in relation to income and capital gains derived on or after 1st January in the calendar year immediately next following that in which the Agreement enters into force; and; (ii) in respect of other taxes, in relation to income of any basis period beginning on or after 1st January in the calendar year immediately following next to that in which the Agreement enters into force.;

in Nigeria. (ia) in respect of withholding tax on income and taxes on capital gains derived by a non-non- resident, in relation to income and capital gains derived on or after 1st January in the calendar year immediately following that in which the Agreement enters into force; and; (iib) in respect of other taxes, in relation to income of any basis period beginning on or after 1st January in the calendar year immediately following that in which the Agreement enters into force.;

in Nigeria. (i) in respect of withholding tax on income and taxes on capital gains derived by a non-non- resident, in relation to income and capital gains derived on or after 1st January in the calendar year immediately following that in which the Agreement enters into force; and (ii) in respect of other taxes, in relation to income of any basis period beginning on or after 1st January in the calendar year immediately following that in which the Agreement enters into force.