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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Nigeria /6. Globally mobile employees /6.2 Double tax relief / 6.2.1 Domestic double tax relief

6.2.1 Domestic double tax relief

Nigeria

Relief for double tax suffered can be sought either under:

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•�� domestic law (6.2.1), or
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•�� a double tax treaty is domestic law is insufficient (6.2.2)

6.2.1�� Domestic double tax relief

PITA, s 10 effectively creates tax exemption for employment income which mirrors the employment income article (usually

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3.8 Termination of employment

3.1 Employee stock options

2.1.4 Tax basis

8.1 Assessments and objections

2.1.1 Withholding obligation

3.2 Restricted Stock Units (RSU's)

6.1.1 EU social security agreement

5.3.1 Foreign company definition and registration

2.3 Withholding for Self-Help Groups (SHGs) and SHARE donations

5.1 Employer registration

2.2.1 Employee's pension insurance (EPI)

8.2 Income tax non-compliance

3.4 Maternity and paternity leave

4.3 Company cars

2.2.5 FONACOT withholding

3.6 Severance pay

3.2 Food coupons

6.1.2 Reciprocal agreements

2.2.3 Employer housing contribution (INFONAVIT)

2.2.2 National Savings Fund (NSF)

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