Nigeria has 15 tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.
Nigeria signed the MLI in 2017 and listed its non-compliant agreements. The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.
Nigeria is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1