Article 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Agreement Between the Government of the Federal Republic of NIGERIA and the Government of the UNITED ARAB EMIRATES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
with Respect to Taxes on Income and Capital Gains
Preamble
The Government of the Federal Republic of Nigeria and the Government of the United Arab Emirates
Desiring to conclude between them an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains,
Have agreed as follows:
Contents
Article 1 - Personal Scope
Article 2 - Taxes Covered
Article 3 - Income From Hydrocarbons
Article 4 - General Definitions
Article 5 - Resident
Article 6 - Permanent Establishment
Article 7 - Income From Immovable Property
Article 8 - Business Profits
Article 9 - Shipping and Air Transport
Article 10 - Associated Enterprises
Article 11 - Dividends
Article 12 - Interest
Article 13 - Royalties
Article 14 - Technical Service Fees
Article 15 - Capital Gains
Article 16 - Independent Personal Services
Article 17 - Dependent Personal Services
Article 18 - Directors' Fees and Remuneration of Top-Level Managerial Officials
Article 19 - Artists and Sportsmen
Article 20 - Pensions and Annuities
Article 21 - Government Service
Article 22 - Teachers and Researchers
Article 23 - Students and Trainees
Article 24 - Other Income
Article 25 - Elimination of Double Taxation
Article 26 - Mutual Agreement Procedure
Article 27 - Exchange of Information
Article 28 - Non-Discrimination
Article 29 - Members of Diplomatic Missions and Consular Posts
Article 30 - Entry Into Force
Article 31 - Duration and Termination
Protocol