For purpose of Chapter Four of this Act —
"foreign tax" means any tax paid to a treaty partner and covered by an agreement with the treaty partner ;
"foreign profit" means a profit liable to tax under this Act and to a treaty partner ;
"foreign income" means an income liable to tax under this Act and to a treaty partner ;
"Nigerian tax" means income tax chargeable under this Act ;
"total income" means the income or profits of a Nigerian resident including the foreign income ; and
"treaty partner'' means a country with which Nigeria has an agreement for the relief of double taxation.