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Public safety and the security of lives and property are critical to the sustainable growth and prosperity of any country.

The Nigeria Tax Administration Act 2025 introduced sweeping reforms within the Nigerian Tax Regime, one of which is the “power of substitution” as contained in Section 60 of the Act.

Tax dispute resolution is an important part of any modern tax administrative system and an important element of a tax administrative system, is the ability for disputes to be resolved fairly.

The digital economy is growing at a rapid rate. As of 2016, the digital economy was worth an estimated 11.5 trillion dollars worldwide, equivalent to 15.5 per cent of the global GDP.

Nigeria's transition from Wale Edun to Taiwo Oyedele as Finance Minister raises critical questions about whether a tax reform specialist can sustain the macroeconomic architecture that restored international investor confidence. Can a revenue-focused approach preserve the delicate balance between foreign investment attraction and domestic economic relief that Edun's FX reforms achieved? The answer will determine whether Nigeria continues its structural repositioning or reverts to extraction over growth.

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.

On June 26, 2025, the President of the Federal Republic of Nigeria signed the Tax Reform Bill into law.

There are various benefits and drawbacks to each. The various business forms are considered below.

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

Benjamin Franklin is quoted to have said, ‘‘… in this world nothing can be said to be certain, except death and taxes''.

Intellectual property ("IP") is increasingly becoming a key driver of value in Nigeria's modern economy. The IP industry accounted for approximately 2.3% of Nigeria's GDP in recent years, and the government projections...

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.

The prevalent use of tax avoidance strategies such as Transfer Pricing (TP) by multinational enterprises (MNEs) has become a major international taxation issue in recent years.

As Economists would say, opportunity cost is the benefit forgone when an alternative item is chosen. Therefore, the opportunity cost of paying taxes could be other expenses that may have been settled using the taxes paid ...

Succession of family businesses from one generation to another has remained one of the biggest challenges facing family businesses.

Nigeria’s startup ecosystem has established itself as one of the most dynamic in Africa. Despite global headwinds in venture capital markets, funding into African technology companies remained significant in 2024, with Partech reporting that US$3.2 billion was invested across the continent, much of it concentrated in Lagos, a city that now ranks among the leading global hubs for technology talent and entrepreneurial activity.

My learned colleague and ThisDay Lawyer columnist, Abubakar D. Sani, on 8th August 2017 published a piece titled: "Widening the Tax Net: Is Osinbajo's Executive Order Correct?"...