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  • Article

    Bifurcation Of Contracts – A "Legal Kevlar" Against The Single Contracts Doctrine Of Taxation Of Non-Residents In Nigeria?

    Taxation of non-residents in Nigeria has been quite an interesting area of tax law considering the dynamism of commerce and increase in trans-border transactions by multinational enterprises.
    NigeriaTax
    AO2 Law
    AO2 Law
  • Article

    Deduction Of Tax At Source (Withholding) Regulations, 2024: What You Need To Know

    On 2nd October 2024, the Deduction of Tax at Source (Withholding) Regulations 2024 (the Regulations), issued by Nigeria's Minister of Finance and Coordinating Minister of the Economy...
    NigeriaTax
    Streamsowers & Köhn
    Streamsowers & Köhn
Article

Emerging Issues In The Taxation Of Employment Income In Nigeria

In the past, the concept of Remote Working Arrangement was subject to debate among management executives but the disruptions to the traditional work environment by the Covid-19 pandemic ultimately forced many organizations ...
NigeriaTax
Andersen in Nigeria
Andersen in Nigeria
  • Article

    Finance Act 2020 – Public Character & Impact On The Taxation Of NGOs

    The Non-Governmental Organizations (NGOs) are an important part of the Nigerian society as they are quite impactful in many areas of our daily lives.
    NigeriaTax
    Andersen in Nigeria
    Andersen in Nigeria
  • Article

    How Nigeria’s Tax System Discourages Investments

    Taxation affects investment decisions but the risk is not whether tax would be paid, it is the uncertainty of what, when, how and how much.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    Identifying Areas Of Tax Compliance Needs Under The Finance Act, 2019

    The Finance Act, 2019 came with copious far-reaching changes in the laws relating to major taxes in Nigeria.
    NigeriaTax
    Hermon Law
    Hermon Law
  • Article

    Management Fees In Nigeria: Is It At Arm’s Length Or An Automatic Red Flag?

    Management fees are a common feature of intra-group arrangements within multinational enterprises (MNEs), reflecting charges for services provided by a parent company or related entity to its subsidiaries. These services are typically designed to promote operational efficiency, ensure consistency in group-wide policies, and allow group entities to benefit from centralized expertise.
    NigeriaTax
    KPMG in Nigeria
    KPMG in Nigeria
  • Article

    Nigeria's New Common Reporting Standard Regulations – How Will It Affect Nigerian Taxpayers?

    In August 2018, Nigeria's Federal Inland Revenue Service (FIRS) issued the Income Tax (Common Reporting Standard) Regulations ("CRS Regulations") to provide legal backing for CRS implementation in Nigeria.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    Nigeria's Tax Reform: Understanding Its Impacts On Non-Resident Companies (NRCs)

    The Nigerian tax landscape is undergoing significant transformation with the introduction of four new tax bills, namely Nigeria Tax Bill (NTB)...
    NigeriaTax
    Forvis Mazars
    Forvis Mazars
  • Article

    Nigeria Business Environment And Foreign Direct Investments – Overview Of Tax And Regulatory Considerations

    Generally, business organisations within a country contribute to the development of its economy.
    NigeriaTax
    Andersen in Nigeria
    Andersen in Nigeria
  • Article

    Safe Harbour Rules And The Nigerian Transfer Pricing Regulation – A Critical Examination

    The transfer pricing regulations cover all transactions between ‘connected taxable persons' that could impact the profit or loss position of any of the parties...
    NigeriaTax
    Alliance Law Firm
    Alliance Law Firm
  • Article

    Significant Economic Presence And Taxation Of Non-Resident Companies In Nigeria

    This article examines these conditions and evaluates the implication of the Finance Act 2019 and SEP Order on NRCs in Nigeria
    NigeriaTax
    Forvis Mazars
    Forvis Mazars
  • Article

    TEMPLARS Transcripts: Tax Digest | February 2026

    On 26 June 2025, the Federal Government of Nigeria signed into law the Nigeria Tax Act, 2025; the Nigeria Tax Administration Act, 2025; the Joint Revenue Board of Nigeria (Establishment) Act, 2025...
    NigeriaTax
    Templars
    Templars
  • Article

    The Federal Government Of Nigeria Introduces The Voluntary Offshore Assets Regularisation Scheme (VOARS)

    On 8th October 2018, President Mohammadu Buhari signed an Executive Order called the VOARS (Executive Order Number 008) aimed at combating tax evasion and regularizing offshore assets owned by persons resident in Nigeria ...
    NigeriaTax
    Strachan Partners
    Strachan Partners
  • Article

    Tax Residence: An Analysis Of The Decision In Honeywell Flour Mills Plc V Ogun State Internal Revenue Service - Appeal No: TAT/IB/034/2018

    Generally, the basis for imposing and collecting personal income tax under the Personal Income Tax Act as amended (PITA) in Nigeria is classified into two viz the residence and source.
    NigeriaTax
    Punuka Attorneys and Solicitors
    Punuka Attorneys and Solicitors
  • Article

    Taxation Of Digital Economy In Nigeria (Part 3): Lessons From Audit Of Non-Resident Companies' Tax Returns In Nigeria

    In 1993, the Federal Inland Revenue Service (FIRS) announced uniform basis and rate for taxation of income derived by Non-Resident Companies (NRCs)
    NigeriaTax
    KPMG in Nigeria
    KPMG in Nigeria
  • Article

    A Review Of The Central Bank Of Nigeria's Guidelines On Shared Services Arrangements

    The increased presence of Multinational Enterprises (MNEs) across various jurisdictions has among other things, created the need to centralize certain functions within the MNE Group.
    NigeriaCorporate/Commercial Law
    Andersen in Nigeria
    Andersen in Nigeria
  • Article

    Registration Of An NGO In Nigeria: For Foreigners And Nigerians

    Charity organizations popularly known as Non-governmental organizations (NGOs) play a vital role in addressing various social, economic, and environmental issues.
    NigeriaCorporate/Commercial Law
    Highlaw Chambers
    Highlaw Chambers
  • Article

    Regulatory Compliance For Manufacturing Businesses In Nigeria

    If you are starting a manufacturing business in Nigeria, there are a lot of compliances you need to carry out before commencing the business.
    NigeriaCorporate/Commercial Law
    Firmus Advisory
    Firmus Advisory
  • Article

    Power Sector Watch - Special Edition (Volume 4)

    Nigeria's power sector has continued to grow even though some may argue that the rate of growth is still below the required level. The commercial framework for the sector has however remained an issue.
    NigeriaEnergy and Natural Resources
    KPMG in Nigeria
    KPMG in Nigeria
  • Showing 501–520 of 840 results

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