Common Contracts
1 similar Double Taxation Relief Agreement contracts
Double Taxation Relief (Between the Federal Republic Of Nigeria and the Government of Romania) Order 1997Double Taxation Relief Agreement • February 17th, 2010
WHEREAS it is provided by section 45(1) of the Companies Income Tax Act, section 38(1) of the Personal Income Tax Act and section 61(1) of the Petroleum Profits Tax Act that if the Minister of Finance by Order declares that arrangements specified in the Order have been made with the Government of any country outside Nigeria with a view to affording relief from double taxation in relation to taxes imposed under the provisions of the Companies Income Tax Act, the Personal Income Tax Act and the Petroleum Profits Tax Act, and any tax of a similar character imposed by the laws of that country and that it is expedient that those arrangements shall have effect notwithstanding anything in those enactment.
