Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Nigeria 2013 Phase 1: Legal and Regulatory Framework

This report presents the Phase 1 Global Forum Peer Review of Nigeria 2013. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is c...