Globalisation and Technological Advancements are encouraging more Nigerian Businesses to diversify their spheres of businesses, into other countries; especially West and South African countries.

We are pleased to share the 2019 version of our Nigeria Tax Data Card containing summaries of over 15 different taxes in a tabular, pocket-sized format.

The National Tax Policy (NTP) acknowledges this challenge when it states, "elimination of multiple taxation must be of major concern to government at all levels.

It is no secret that in recent times the Federal Inland Revenue Service has become more aggressive in the audit of multinational enterprises.

In the wake of an increasing need for tax administrations across the globe to protect their tax base from tax evasion and avoidance, there has been increasing focus on transparency ...

The Tax Appeal Tribunal (TAT or "the Tribunal") sitting in Lagos recently ruled in the case between Checkpoint Software Technologies B.V Nigeria Limited (CST or "the Company" or "the Appellant")...

We are delighted to share insights from recent tax cases from the Tax Appeal Tribunals and Courts in Kenya, Nigeria and South Africa.

The August 2026 issue of TEMPLARS Tax Transcripts examines developments in treaty policy, fiscal administration, and stamp duty adjudication as Nigeria continues to align administrative practice with its new tax statutes. Key updates include the signing of a Double Taxation Agreement between Nigeria and Hong Kong, the commencement of the Green Tax surcharge on imported high-engine vehicles, and the Accountant-General's directive to discontinue the 1% stamp duty deduction on payments to contractors, vendors

"At The Palms now. They have started paying to park. Everybody inside here is walking ‘fast fast'." - Chima Emerueh.

The South-South Zone of the Tax Appeal Tribunal sitting in Benin, on the 17th of March 2020, delivered its judgment in Appeal No. TAT/SSZ/005/2018: West Atlantic Shipyard Limited v. Federal Inland Revenue Service.

The Finance Act which came into force on 13th January 2020, introduced the concept of "significant economic presence" ("SEP") as a new basis for the taxation of digital and online...

Given the high capital mobility and sharp competition for investments in the global market, countries have continued to employ varying strategies to attract investments and drive economic growth

The Deduction of Tax at Source (Withholding Regulations) 2024 (‘the Regulations') provides rules for deduction of tax at source from payment to taxable persons...

It is not enough to simply set revenue collection targets and celebrate when they are met or exceeded. Taxation is not a game where the end justifies the means.

In an increasingly globalized economy, Double Taxation Agreements (DTAs) serve as critical instruments for fostering cross-border trade, investment, and cooperation

A company in Nigeria, whether resident or non-resident, is subject to taxation if its income falls within the scope of the Companies Incomes Tax Act.

Advance Pricing Agreements (APAs) are currently being discussed by most transfer pricing practitioners in Nigeria.

Following the coming into effect of the Deduction of Tax at Source (Withholding) Regulations 2024 (the "Withholding Tax Regulations") on 1st January, 2025, there have been questions about the continued relevance.

A non resident company is a company registered or incorporated under the laws of another country.

In recent memory, the Federal Government and State Governments have been grappling with budget deficits, calling in aid domestic and external debt financing to complement public revenue sources, especially taxation.