Legal 500
Log in or register
  • Rankings

    • Jurisdictions
    • Submissions
    • Future Lawyers
  • Firms & Lawyers

    • Service Providers
    • Barristers’ Sets
    • Networks
    • Interview with…
  • In-House

    • In-House Content
    • GC Powerlist
  • Knowledge Centre

    • Data Products
    • Legal Business
    • Market Intelligence
    • About us

      • Legal 500
      • FAQs
      • Marketing
      • Careers
      • Trust Centre
      • Contact us
  • Comparative Guides
  • Events
  • Legal 500 TV

About us

  • Legal 500
  • FAQs
  • Marketing
  • Careers
  • Trust Centre
  • Contact us
  • Deutschland DE
  • Paris FR
  • Rankings

    • Jurisdictions
    • Submissions
    • Future Lawyers
  • Firms & Lawyers

    • Service Providers
    • Barristers’ Sets
    • Networks
    • Interview with…
  • In-House

    • In-House Content
    • GC Powerlist
  • Knowledge Centre

    • Data Products
    • Legal Business
    • Market Intelligence
    • About us

      • Legal 500
      • FAQs
      • Marketing
      • Careers
      • Trust Centre
      • Contact us
  • Comparative Guides
  • Events
  • Legal 500 TV

About us

  • Legal 500
  • FAQs
  • Marketing
  • Careers
  • Trust Centre
  • Contact us
  • Deutschland DE
  • Paris FR

© 2026 Legalease Ltd. All rights reserved

Registered company in England & Wales No. 02427356 VAT GB 321 5727 22

Registered address: 188 Fleet Street, London, EC4A 2AG

  • Legal 500 Trust Centre
  • Contact Us
  • home
  • Market Intelligence
  • Search

840 results found

Use advanced search filters to refine your search

2 filters applied

Advanced search filters

Topics
Countries
Contributor

Start typing to add contributors

Content type
Show options
  • Article

    Don't Pay For Ignorance, Use This Quick Reference Guide For Nigerian Taxes!

    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.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    Finance Bill 2021; Proposed Changes To The Companies' Income Tax Act

    On Thursday 8 October 2020, His excellency, President Muhammadu Buhari presented the 2021 Budget Proposals to the Joint session of the National Assembly.
    NigeriaTax
    Forvis Mazars
    Forvis Mazars
  • Article

How To Obtain A Tax Identification Number (Tin) For A Business In Nigeria

A Tax Identification Number (TIN) is a unique identifier assigned to businesses, individuals, and other entities for the purpose of tax administration. In Nigeria, obtaining a TIN is crucial for businesses to comply with their tax obligations.
NigeriaTax
Firmus Advisory
Firmus Advisory
  • Article

    In The Era Of Non-Oil Budgeting: What Is The Fate Of Taxpayers On Double Taxation Provisions?

    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.
    NigeriaTax
    Deloitte Nigeria
    Deloitte Nigeria
  • Article

    Legal Implications Of The Decision Of The Tax Appeal Tribunal Declaring The Country-By-Country Reporting (CbCR) Regulations, 2018 Unconstitutional And Void

    A most ironic scenario played out on the 17th of August 2023 at the Tax Appeal Tribunal (Lagos Zone) ("TAT") when the TAT, a tribunal created under the Federal Inland Revenue Service (FIRS) Establishment Act 2007...
    NigeriaTax
    Alliance Law Firm
    Alliance Law Firm
  • Article

    National Assembly Passes New Housing Law, To Impose Over 200% Of Personal Income Tax On Low Income Earners

    The National Assembly has passed a new law, the National Housing Fund (Establishment) Act 2018.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    President Buhari Transmits The Finance Bill, 2021 To The National Assembly

    President Muhammadu Buhari recently transmitted the Finance Bill, 2021 ("the Bill") to the National Assembly for passage into law.
    NigeriaTax
    Andersen in Nigeria
    Andersen in Nigeria
  • Article

    Tax Incentives, Transfer Pricing And Foreign Direct Investments In Nigeria

    GlaxoSmithKline (GSK) recently announced a formal exit from Nigeria, which generated a lot of emotions in the country. It was seen by many as a fall out of how the economy...
    NigeriaTax
    KPMG in Nigeria
    KPMG in Nigeria
  • Article

    Taxation Of Digital Economy In Nigeria – Urgent Need For Certainty

    Digital economy no longer needs introduction. We will therefore not be spending time trying to define neither the term, scope nor coverage.
    NigeriaTax
    KPMG in Nigeria
    KPMG in Nigeria
  • Article

    The Changing Tax Landscape And Potential Costs Of Non-Compliance

    On 24 April, 2008, American movie star, Wesley Snipes, was convicted and sentenced to 3 years in prison for failing to file income tax returns.
    NigeriaTax
    Andersen in Nigeria
    Andersen in Nigeria
  • Article

    The New Capital Gains Tax In Nigeria: Key Considerations For Foreign Investors

    Globally, jurisdictions such as Mauritius, Singapore, and the United Arab Emirates have built reputations as investor friendly hubs by maintaining transparent, predictable, and business-friendly tax systems.
    NigeriaTax
    Pavestones
    Pavestones
  • Article

    VAT And WHT Compliance: Preparation Towards The FIRS' Nationwide Compliance Monitoring Exercise

    Recently, the Federal Inland Revenue Service (FIRS or the Service) released a Public Notice announcing the commencement of a nationwide Value Added Tax.
    NigeriaTax
    Andersen in Nigeria
    Andersen in Nigeria
  • Article

    Withholding Tax Ambiguity Of Sale In The Ordinary Course Of Business

    The introduction of withholding tax (WHT) provisions in the Nigerian tax laws in 1977, imposed on taxpayers the obligation to deduct tax at source on payments for qualifying transactions.
    NigeriaTax
    Andersen in Nigeria
    Andersen in Nigeria
  • Article

    Withholding Tax; What Constitutes A Sale In The Ordinary Course Of Business?

    In this article, we have discussed what constitutes a sale in the ordinary course of business, the impact of deducting WHT from such transactions and the recent Tax Appeal Tribunal judgement on sale in the ordinary course of business.
    NigeriaTax
    Forvis Mazars
    Forvis Mazars
  • Article

    Taxation Of Income Derived From Nigeria By International Shipping Companies: A Brand-New Tax Obligation?

    In what appears to have taken international shipping companies by surprise, the Federal Inland Revenue Service ("FIRS") recently issued tax assessment notices to international petroleum tankers...
    NigeriaTransport
    Banwo & Ighodalo
    Banwo & Ighodalo
  • Article

    Investment Gone Green: Green Bonds

    The structure of a green bond transaction is very similar to that of a traditional bond.
    GlobalCorporate/Commercial Law
    Perchstone & Graeys
    Perchstone & Graeys
  • Article

    Doing Business In Nigeria: Exemptions To The Excess Dividend Tax Rule Under The Finance Act, 2019

    Companies Income Tax is a major source of revenue for the Nigerian government.
    NigeriaCorporate/Commercial Law
    Pavestones
    Pavestones
  • Article

    How To Register A Company In Nigeria – Setting Up A Business In Nigeria

    A company intended for a business in Nigeria may be incorporated as a private company limited by shares or a public company limited by shares.
    NigeriaCorporate/Commercial Law
    Resolution Law Frim
    Resolution Law Frim
  • Article

    Impact Of The Nigeria Police Trust Fund (Establishment) Act 2019, On Companies Operating In Nigeria- Imposition Of 0.005% Levy

    On 24th June 2019, the President Buhari signed the Nigeria Police Trust Fund (Establishment) Bill into law. The Act, which will be in force for six (6) years.
    NigeriaCorporate/Commercial Law
    TNP
    TNP
  • Article

    The Finance Act 2020 — A Change In The Tax Landscape In Nigeria

    On December 31, 2020, President Muhammadu Buhari assented to the Finance Act 2020 ("the Act"). The Act introduces sweeping changes to virtually all the major legislations governing taxation in Nigeria.
    NigeriaFinance and Banking
    SimmonsCooper Partners
    SimmonsCooper Partners
  • Showing 401–420 of 840 results

    PreviousNext
    Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics