In this publication, TEMPLARS Counsel, Dr Jude Odinkonigbo, and Associates, Okabonye Chukwuani and Chijioke Ukomadu, examine Double Tax Treaty Provisions against Domestic Digital Tax Laws in Nigeria.

They discuss pivotal legal and tax issues for non-resident digital companies in the Nigerian market. The analysis covers taxation complexities in the digital era, focusing on legal interpretations and consequences for international businesses in Nigeria.