The OECD has announced that on 17 August 2017, Nigeria signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI), bringing the total number of signatories to 71. According to Nigeria's provisional list of reservations and notifications, Nigeria wishes to have 19 tax treaties covered by the MLI. For the MLI to become effective for a particular treaty, the other jurisdiction must also include the treaty as a covered agreement, and both sides must have completed the required procedures for the ratification of the MLI ({News-2017-06-08/T/2-previous coverage}). At the same time, Nigeria also signed the Multilateral...