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 notice of termination is given; (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 notice of termination is given;
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Samples: Avoidance of Double Taxation Agreement (Dta), Double Taxation Agreement, Avoidance of Double Taxation Agreement (Dta)