Nigeria

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.

First reporting fiscal year: Commencing on or after 1 January 2018

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.

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.

First reporting fiscal year: Commencing on or after 1 January 2018

Nigeria has 15 tax agreements in force, as reported in its response to the Peer Review questionnaire.

Nigeria was reviewed as part of the 2017/2018 and the 2018/2019 peer reviews. This report is supplementary to those previous reports (OECD, 2019[1]) (OECD, 2018[2]).

Nigeria has 15 tax agreements in force, as reported in its response to the Peer Review questionnaire.

This peer review covers Nigeria’s implementation of the BEPS Action 5 transparency framework for the year 2018. The report has four parts, each relating to a key part of the ToR. Each part is discussed in turn. A summary of recommendations is included at the end of this report.

Nigeria was first reviewed during the 2017/2018 peer review. This report is supplementary to Nigeria’s 2017/2018 peer review report (OECD, 2018[1]). The first filing obligation for a CbC report in Nigeria applies to reporting fiscal years commencing on or after 1 January 2018.

1. Consistent with the agreed methodology this first annual peer review covers: (i) the domestic legal and administrative framework, (ii) certain aspects of the exchange of information framework, as well as (iii) certain aspects of the confidentiality and appropriate use of CbC reports. Based on final primary law not yet published, Nigeria’s implementation of the Action 13 minimum standard meets all applicable terms of reference for the year in review, except that it raises one issue in relation to the exchange of information framework and one issue in relation to the appropriate use of CbC Reports. The report contains, therefore two recommendations to Nigeria to continue to take steps to address these issues.

In 2017, the Federal Road Safety Corps reported 5 121 road deaths, a 1.3% increase when compared to 2016. However, this figure is very likely to be largely underreported. In the latest global status report published in 2018, the World Health Organization estimated the number of road deaths in Nigeria at around 40 000 annually.

This chapter presents 2015 and 2016 road safety data from Nigeria. It looks at trends in traffic and road safety and road user behaviour patterns. This includes data on speed, drink driving, drugs and driving, distracted driving, fatigue and seat belt usage. The chapter reviews Nigeria’s road safety strategy and national targets along with details of recently implemented safety measures and research undertaken.The Federal Road Safety Corps (FRSC) joined the International Road Traffic and Accident Database (IRTAD) group in 2014. Data included in this report have not been validated by IRTAD. All data stem from Federal Road Safety Corps (FRSC) unless otherwise noted. For more information please contact: ACM Kayode Olagunju, [email protected].

This chapter presents 2014 and 2015 road safety data from Nigeria. It looks at trends in traffic and road safety and road user behaviour patterns. This includes data on speed, drink driving, drugs and driving, distracted driving, fatigue and seat belt usage. The chapter reviews Nigeria’s road safety strategy and national targets along with details of recently implemented safety measures and research undertaken.*

This chapter presents the most recent crash data for Nigeria, as well as an update on the country’s road safety strategy and the recently implemented safety measures.