Nigeria's Federal Inland Revenue Service (FIRS) has announced the issuance of an Information Circular on 4 December 2019 on claiming tax treaty benefits in Nigeria. The announcement notes that with effect from 1 January 2020, any taxpayer that wishes to access any of the benefits in Nigeria's tax treaties in any year of assessment must comply with the procedures set out in the Information Circular. With respect to conditions for entitlement to treaty benefits, the circular includes the following: 3.0 Entitlement to Treaty Benefits in Nigeria There are some conditions that must be fulfilled before a taxpayer can be entitled...