Nigeria's Federal Inland Revenue Service (FIRS) has published Guidelines on Mutual Administrative Procedure (MAP) in Nigeria. The guidelines include that Nigerian residents may present cases to the Nigerian competent authority where the resident considers that the actions of either or both Nigeria and its Treaty Partner's tax authorities has resulted or will result in taxation not in accordance with the provisions of the Tax Treaty, irrespective of the remedies provided by Nigerian domestic law. Under certain tax treaties, a non-resident may also present a case to Nigerian competent authority. Cases that may be covered by MAP may include issues regarding...