In March 2020, the WHO declared COVID-19 a pandemic, pointing to the several cases of the coronavirus in over 110 countries and territories around the world and the sustained risk of further global spread of the virus.

It has been three years since the Petroleum Industry Act ("PIA" or the "Act") was signed into law, and the implementation of the Act has come into full swing.

The Lagos State Internal Revenue Service (LIRS) has issued a Public Notice providing guidelines to taxpayers resident in Lagos State ..

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")...

The case of South Africa Revenue Service vs ABD Limited (ABD) provides insight on critical aspects of transfer pricing, that resonate beyond South Africa's borders, particularly for Nigeria.

The world is constantly being shaped by innovative technologies. Businesses are constantly sourcing for ways to enhance their operational models while keeping up with the fast-paced technological evolution.

Unprecedented – the word that seemed to adequately capture the general sentiments around the COVID-19 pandemic and its effect on the global economy.

Pension in the oil and gas (upstream) sector is a bubble that may burst, if nothing is done to address the issue of escalating liabilities.

There are many factors that may affect the success or otherwise of any industry, some of which include the ability to create best value at the lowest cost, good product features, the availability of resources, a market, ...

It is common knowledge that tax revenue is the most sustainable source of government funding.

The federal tax authority in Nigeria, the Federal Inland Revenue Service (FIRS), will be introducing Tax Account Codes (TACs) from 1 January 2025 to enhance the filing and review of tax returns submitted by taxpayers.

On 28 May 2023, the former President, Muhammadu Buhari, GCFR, signed the Finance Bill, 2023 into law as Finance Act, 2023 ("the Act").

MNEs typically have integrated business operations which allow related entities to benefit from business advantages from either cost saving or relative administrative ease which helps to maintain or improve their overall competitiveness.

Nigeria has seen a lot of changes in the pension industry in terms of laws and regulations issued by the Government.

This publication provides a summary of some of the Regulations and Guidelines issued by the Nigeria Midstream and Downstream Petroleum Regulatory Authority (NMDPRA or "the Authority"), in line with the provisions of sections 32(a) and 33(b) and (v) of the Petroleum Industry Act (PIA).

The Federal High Court (FHC or "the Court") Lagos Judicial Division has ruled, in the case between, BJ Pumping Services SA Panama (BJ Pumping or "the Company" or "the Appellant")...

The Nigeria Revenue Service (NRS) has issued a Public Notice announcing the phased implementation of its E-Invoicing and Electronic Fiscal System (EFS) regime.

Over the years, Nigeria has faced persistent revenue shortfalls, rising debt obligations, and soaring inflation (which peaked at over 32% in 2024).

Intangibles are an integral part of the value creation process of businesses and a fundamental part of their continuing success.

On 26 June 2025, four new tax acts were signed into law, with two taking effect from 1 January 2026. One of the silent but most consequential changes buried in those pages is a clear but broadened legal definition of who a non-resident individual is, for tax purposes in Nigeria.