Under Sections 34 and 35 of the Companies Income Tax Act Cap C2 LFN 2004 (as amended), the provisions regarding double taxation agreements between Nigeria and another country include the following:

1. Relief from Double Taxation: A taxpayer who is a resident of Nigeria and is subject to tax in both Nigeria and the other country may be granted relief through a credit or exemption for taxes paid in the foreign country.
2. Foreign Tax Credit: The tax paid in the other country may be credited against the Nigerian tax liability on the same income, ensuring that the same income is not taxed twice.
3. Tax Exemption on Foreign Income: Income that is taxed in the other country may be exempted from Nigerian tax, as agreed under the terms of the double taxation agreement.
4. Dispute Resolution: Provisions may be included for the settlement of disputes between Nigeria and the other country in cases of differing interpretations of the agreement, usually through mutual consultation or arbitration mechanisms.

These provisions aim to prevent taxpayers from being taxed twice on the same income and ensure fair tax treatment in cross-border transactions.