Nigeria

F. OTHER PROTECTIONS - INTELLECTUAL PROPERTY 29
1. The Trademarks Act 29
2. The Patents and Designs Act 29
3. The Copyright Act 30
4. Priority of registration 30
5. Judicial Interpretation of IP Laws 30
G. FISCAL INCENTIVES 31
1. Pioneer Status 31
2. Export Incentives 32
3. Tax Incentives 32
4. Tax relief for Research and Development 32
5. The Debt Conversion Programme 32
6. Approved User Scheme 33
7. The Duty Drawback Scheme 33
8. Downstream Gas Sub-sector 33
9. Export processing zones 33
10. Double Taxation Treaties 34
H. FISCAL REGIME – ADMINISTRATION OF TAXES 35
1. Companies Income Tax
2. Capital Gains Tax 36
3. Value Added Tax 36
4. Personal Income Tax 36
5. Education Tax 36
6. Stamp Duties 36
7. Withholding Tax 37
8. Customs and Excise Duty 37
9. Information Technology Development Levy 37
10. Contributions 37
4 STRACHAN PARTNERS