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Details of the Mauritius–Nigeria Income Tax Treaty, signed on 10 August 2012, have become available. The treaty was concluded in the English language and generally follows theOECD Model.
The maximum rates of withholding tax are:
| - | 7.5% on dividends; | |
| - | 7.5% on interest; | |
| - | 7.5% on royalties; … |
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