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...

The Omnibus Act, which is a legislative intervention by the Presidential Enabling Business Environment Council ...

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

Nigeria, Africa's most populous nation, has a diverse population that enhances its cultural and economic potential.

Nigeria is home to several small business entities run by individuals or group of business partners. Statistics show that businesses on this scale of operations are more than large scale businesses and multinational enterprises operating in the country.

Nigeria, often referred to as the "Giant of Africa" boasts vast resources, a large and increasingly growing population, and a dynamic economy.

On 12 June 2023, President Bola Ahmed Tinubu, GCFR, signed the Nigerian Data Protection Bill, 2023 into law as Nigerian Data Protection Act, 2023.

The Nigerian Oil and Gas Industry is in dire need of investments to revitalize the sector. With international oil companies (IOCs) divesting from onshore and shallow water assets...

Financial planning is germane when considering the need for expatriate employees. This has become necessary given the increase in the cost of doing business in Nigeria...

Pillar two, a global anti-base erosion mechanism, attempts to establish a global minimum tax rate that will help numerous countries protect their tax bases.

The Lagos zone of the Tax Appeal Tribunal (TAT) recently issued a significant ruling in the case involving MTN Nigeria Communications Plc and Federal Inland Revenue Service .

The Minister of Interior, Dr. Olubunmi Tunji-Ojo, at a stakeholders' sensitisation forum organised by the Nigeria Employers' Consultative Association (NECA) on 11 April 2025, announced the launch of major reforms in expatriate administration and visa policy in Nigeria.

Transfer pricing has become a critical concern for multinational enterprises (MNEs) operating in Nigeria. The Federal Inland Revenue Service (FIRS) has intensified their focus on cross-border...

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

The Tax Appeal Tribunal (TAT or "the Tribunal") Lagos Zone, in the case between Bolt Operations OU ("Bolt" or "the Company" or "the Appellant") and Federal Inland Revenue Service...

Nigeria is endowed with vast reserves of natural resources such as energy minerals like coal and lithium, metallic minerals like gold and lead-zinc and industrial minerals like limestone and barite.

The Lagos State House of Assembly is currently considering the Lagos State Electricity Bill 2024 (the "Bill"). This is sequel to the recent amendment of the 1999 Constitution...

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

Nigeria's upstream sector remains the undisputed engine of its national economy, significantly and consistently contributing to Gross Domestic Product (GDP), foreign exchange earnings and Government revenue...

Tax in Nigeria has in recent times taken a more important role in the conversations around Government revenue. The consistent introduction of changes to the fiscal regime by way of Finance Acts...