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...

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.

In recent years, the global tax landscape has undergone significant transformation as governments seek to address challenges posed by the digital economy and the evolving dynamics of multinational enterprise (MNE) taxation.

Mining has become one of the key drivers of Africa's economic growth and development.

Nigeria's economy was largely dominated by agriculture and mining of solid minerals prior to the discovery of crude oil in 1956.

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.

Nigeria's tax and regulatory landscape experienced significant changes in 2020 largely due to the implementation of the Finance Act, 2019 and the impact of COVID-19 pandemic.

Nigeria's workforce includes a distinctive group of individuals whose jobs require frequent travel across state borders, often without a fixed place of residence.

The Nigerian tax system is primarily run on self-assessment basis.

The Federal Government of Nigeria (FGN) has published the Value Added Tax (Modification) Order, 2021 ("the 2021 Order") in its Official Gazette No. 167, Vol.108 of 21 September 2021.

The pride of every economy is the active working population largely because of the potential demographic dividend as these set of people work and earn income from which the government earns...

Divestment (or divestiture) is the sale of an interest in an asset or investment. The sale can be 100% or a portion of the interest.

Energy security is a critical component of a nation's sustainable development. Countries around the world strive to find opportunities to better their security architecture and mitigate any vulnerability.

Migration is a fundamental part of human nature by virtue of people moving from one place to another for various reasons, including poverty, unemployment, famine, political and religious crises, natural disasters and so on.

Taxation is undeniably a vital tool for national development. Beyond serving as a primary source of government revenue to fund essential goods and services for the people, tax policies...

Nigeria's fiscal and economic landscape is undergoing a critical transformation as the government seeks to address pressing challenges including inflation, heavy reliance on imports, exchange rate fluctuation and growing public debt, among others.

In a strategic effort to restructure Nigeria's fiscal framework and enhance revenue collection, the Nigerian government undertook a comprehensive overhaul of the nation's fiscal system.

Technology has become an integral part of various sectors of the Nigerian economy. It has revolutionized communication with superfast telephony and internet networks and automated manufacturing processes.

State internally generated revenue is the lifeblood of development and economic growth. It forms the financial bedrock upon which governments build infrastructure, deliver public goods/services

The Nigeria Tax Act (NTA) 2025 and the Nigerian Tax Administration Act (NTAA) 2025 establish a new framework for the administration of personal income tax (PIT), forming part of a broader tax reform initiative launched in 2024 by the Federal Government of Nigeria.