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The Tax Appeal Tribunal, South East Zone, sitting in Enugu ("TAT" or the "Tribunal"), recently held that tax audits conducted by relevant tax authorities in violation of statutorily laid...

Sequel to a series of reviews, edits, and an overall cumbersome legislative process, the President of the Federal Republic of Nigeria, President Bola Ahmed Tinubu, on the 26th day of June, 2025, signed into law 4 Tax Reform Bills, namely;

The Nigeria Tax Act, 2025 (the "NTA") and the Nigeria Tax Administration Act, 2025 (the "NTAA") introduced a revised tax administration and enforcement framework applicable across Nigeria, including Lagos State.

One of the important operating decisions a company makes is the establishment of a model for setting the prices of its products and services.

The Nigerian Government's relentless drive to boost non-oil revenue is clearly evident with intensified audits, increase in treaty networks, promulgation of new Transfer Pricing Regulations and the launch of tax amnesty schemes.

Nigeria has rolled out another tax amnesty scheme. Backed by Presidential Executive Order No 8 signed on 8 October 2018, VOARS became the latest effort at combating money laundering and tax evasion.

The Nigerian Entertainment Industry is a vital part of the country's economy and culture, and it is subject to taxation. One of the main drivers of Nigeria's economy is the entertainment and media sector.

Forty-four (44) member states of the African Union ("AU") signed the Agreement, which established the African Continental Free Trade Area ("AfCFTA") on March 21, 2018, in Kigali, Rwanda.

The law can be subject to different interpretations and therefore has been a point of tax disputes in the past.

We are pleased to publish the first edition of our West Africa Tax Journal.

The enactment of Finance Act, 2021 reinforces the Federal Government's commitment to periodic review of the extant tax laws and progressive changes to Nigeria's fiscal frameworks to align them...

It is commonplace for High Net worth Individuals (HNIs) to use special vehicles to hold their investments in financial and non-financial assets.

Steven D. Levitt defines an incentive as "a bullet, a key: an often tiny object with astonishing power to change a situation".

In furtherance of improving revenue generation and making Nigeria more investor friendly, the Nigerian President, on June 26 2025, signed into law four tax bills passed by the National Assembly.

On November 27, 2024, the Federal Inland Revenue Service (FIRS) issued the Guidelines on Advance Pricing Agreements ("the Guidelines") pursuant to Section 8(1)(u) of the FIRS...

In 2021, the Tax Appeal Tribunal (TAT) amended its rules, with the new rules cited as the TAT (Procedure) Rules 2021 ("the TAT Rules").

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 often said that "no one pays tax with a smile". This applies to individuals and businesses alike, much less paying it twice. While there is no universally acceptable definition...