Jurisdiction: Nigeria
What do the Titles of Double Taxation Agreements Reveal about their Objectives?
1. Introduction The titles of the double taxation agreements (DTAs) of the first batch of selected jurisdictions covered in this note reveal six distinct objectives. These comprise:(a) the elimination or avoidance of double taxation;(b) the prevention of tax fraud, evasion or avoidance;(c) the encouragement of trade and investment;(d) the exchange of information;(e) reciprocal administrative assistance;
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The Objectives of Bilateral Investment Treaties as Expressed in their Preambles (Part II)
Following the review in Part I regarding the principles, aspirations and ideals behind BITs, this note covers the objectives of BITs as specifically expressed in their preambles. Specified Objectives Specifically expressed objectives in the BITs of the selected jurisdictions comprise the following: 1. Investment promotion and protection. 2. Strengthening (economic) cooperation between the Parties. 3.
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The Objectives of Bilateral Investment Treaties as Expressed in their Preambles (Part I)
Introduction While the titles of Bilateral Investment Treaties provide an indication of their focus, it is usually in their preambles that the Contracting Parties set out in fuller terms the objectives they are seeking to achieve by concluding such a treaty. This serves as a useful source of reference in the interpretation of the provisions
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What do the Titles of Bilateral Investment Treaties Reveal about their Focus?
The titles of Bilateral Investment Treaties (BITs) concluded by the selected jurisdictions covered in this note reveal two main areas of focus. The first and the most common is unsurprisingly that of investment facilitation, encouragement and protection. In a limited number of treaties, however, the title wording does not go beyond the mere characterization of
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