On 4 Jul 2018, Nigeria's Cabinet approved the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (MCAA), which provides for the exchange of information under the OECD Common Reporting Standard (CRS) and was signed by Nigeria on 17 August 2017. Nigeria intends to begin the first exchanges under CRS by September 2019.
Click the following link for the list of the CRS MCAA signatories to date.