Nigeria
Revue du Programme de l’OCDE sur la gestion des établissements d’enseignement supérieur. Ce volume comprend des articles sur les thèmes suivants : un accès équitable à l’enseignement supérieur, l’évaluation du personnel, une fusion entre deux établissements d’enseignement supérieur, des initiatives en faveur d’universités privées, l’accessibilité et l’équité, l’internationalisation et la gestion des effectifs.
Economic integration in West Africa is a major political objective for all the States in the region and is supported by the main economic players in the region. The weight of Nigeria -- which accounts for 50% of the regional economy -- the many constraints to formal trade, linguistic barriers, these all raise as many hopes as fears among the economic players in neighbouring countries with respect to their future relations with this powerful neighbour.
Prospects for Trade between Nigeria and its Neighbours, a study undertaken by the Laboratoire d’Analyse Regional et d’Expertise Sociale (LARES) in Cotonou, commissioned by the Club du Sahel, examines the issues. It describes the still largely informal trade in the region, analysing constraints to its growth and some possible future developments.
Presented as a series of concise, well documented "fact sheets", this study will be of interest to those in both public and private spheres who believe that regional trade development is a necessary response to globalisation. Prospects for Trade between Nigeria and its Neighbours has formed the basis of a workshop organised by the Club du Sahel and the West African Enterprise Network for English and French entrepreneurs in December 2000 in Cotonou, Benin.
L’intégration économique de l’Afrique de l’Ouest est un objectif politique important pour tous les États de la région. Les milieux économiques l’appellent également de leurs voeux. Le poids du Nigeria, qui représente à lui seul près de 50% de l’économie régionale, les contraintes multiples qui pèsent sur les échanges formels, et les barrières linguistiques sont autant de raisons qui conduisent les acteurs économiques des pays voisins à nourrir autant d’espoirs que de craintes en ce qui concerne le développement de leurs relations avec leur puissant voisin.
Les perspectives commerciales entre le Nigeria et ses voisins, étude réalisée à la demande du Club du Sahel par le Laboratoire d’Analyse Régionale et d’Expertise Sociale (LARES) basé à Cotonou, fait le point sur le sujet. Cette étude décrit les échanges encore très largement informels de la région, analyse les obstacles qui freinent leur croissance et esquisse des perspectives.
Volontairement présentée sous la forme d’une série de « fiches » concises mais documentées, cet ouvrage intéressera tous ceux qui, dans la sphère publique comme dans la sphère privée, pensent que le développement du commerce régional est une réponse nécessaire à la mondialisation. Les perspectives commerciales entre le Nigeria et ses voisins a déjà servi de base de travail lors d’un séminaire d’hommes d’affaires anglophones et francophones organisé par le Club du Sahel et le Réseau des Entreprises d’Afrique de l’Ouest à Cotonou en décembre 2000.
Buoyant oil revenues in the 1970s provided Nigeria with the basis for large but unsustainable increases in incomes and public expenditure. Agriculture was neglected and the economy became heavily dependent on crude oil and more vulnerable to external shocks. These led to fundamental changes in the structure of the Nigerian economy. When the oil revenues collapsed following the glut in international oil market in the early 1980s, the country faced an acute economic crisis. Unable to shift gears in the face of changing economic fortunes the country resorted to external borrowing. Instead of adjusting, the government adopted a policy of deficit financing. The deficits were financed by borrowing from international capital markets (ICM), a drawn-down of external reserves, and by accumulation of arrears on external trade payments. The debt stock grew rapidly from $3.4 billion in 1980 to $17.3 billion in 1985 and $32.9 billion in 1990.
In 1986, the government adopted a structural ...
Nigeria has 16 tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral Supplementary Act A/SA, 5/12/18 adopting community rules for the elimination of double taxation with respect to taxes on income, capital and inheritance and the prevention of tax evasion and avoidance within the ECOWAS Member States (the ECOWAS Supplementary Act) concluded with fourteen treaty partners. One of those agreements, the ECOWAS Supplementary Act, complies with the minimum standard.
Nigeria can legally issue the following four types of rulings within the scope of the transparency framework: (i) preferential regimes; Free trade zones. (ii) rulings providing for unilateral downward adjustments; (iii) permanent establishment rulings; and (iv) related party conduit rulings.
Le Nigéria compte 16 conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs, dont l’Acte additionnel multilatéral A/SA 5/12/18 portant adoption des règles communautaires pour l’élimination de la double imposition en matière d’impôts sur les revenus, les capitaux et les successions et la prévention de la fraude et de l’évasion fiscales entre les États membres de la CEDEAO (l’Acte additionnel de la CEDEAO) conclu avec 14 partenaires. L’une de ces conventions, l’Acte additionnel de la CEDEAO, est conforme au standard minimum.
Nigeria has 16 tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral Supplementary Act A/SA, 5/12/18 adopting community rules for the elimination of double taxation with respect to taxes on income, capital and inheritance and the prevention of tax evasion and avoidance within the ECOWAS Member States (the ECOWAS Supplementary Act) concluded with fourteen treaty partners. One of those agreements, the ECOWAS Supplementary Act, complies with the minimum standard.
Nigeria can legally issue the following four types of rulings within the scope of the transparency framework: (i) preferential regimes; Free trade zones. (ii) rulings providing for unilateral downward adjustments; (iii) permanent establishment rulings; and (iv) related party conduit rulings.
This report analyses the implementation of the AEOI Standard in Nigeria with respect to the requirements of the AEOI Terms of Reference. It assesses the legal frameworks put in place to implement the AEOI Standard.
Several land value capture instruments are used in Nigeria () although national laws do not explicitly enable their use and no legal definition of land value capture exists. Certain instruments are used to recover costs from the impact of developments on infrastructure use, to control urban growth, and to influence spatial planning.