Publication: Notice on Changes to the Double Tax Treaty Regime on Foreign Listing of Securities

In May 2022, the Federal Inland Revenue Service (“FIRS”) published a public notice which set out changes to the previous uniform 7.5% withholding tax (“WHT”) payable on dividends, interest and royalties paid by Nigerian residents to residents of other countries Nigeria has entered into double-taxation treaties with (“DTT Residents”) (the “Notice”).

In this article, Oluwaseyi Oso and Titilola Hassan examine the effect of the Notice which took effect from July 1, 2022 on foreign listing of securities.

Read here -

#GElias #Tax #Taxation #FIRS #Finance #Equity #Legal #LawFirm #Nigeria


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