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Harmful tax practice: The OECD effort on harmful tax practices span a period of over 15 years, beginning with the 1998 report Harmful Tax Competition. The BEPS project reviewed these previous works with a focus on requiring substantial activity for any preferential regime and on improving transparency. Nigeria is a member of the Global Forum. There are no harmful tax regimes in Nigeria. Nigeria has never being mentioned in the OECD's list of countries with harmful tax practice. Treaty Abuse: Most of Nigeria's DTA are susceptible to treaty shopping. I.e Nigeria's DTA with Mauritius and the Netherlands who are tax havens. In view of the foregoing: -Need to renegotiate older DTAs or protocols signed to clarify that they are not intended to create opportunities for non-taxation, including through treaty shopping. For the Nigeria DTA with Mauritius. -Inclusion of Anti-Treaty Abuse clauses i.e. Limitation on benefit provisions in new treaties. -Enhance exchange of information and mutual cooperation to prevent treaty abuse