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  • Article

    FIRS To Enforce Payment Of 30% Corporate Tax On Interim Dividends

    The acting Executive Chairman of the Federal Inland Revenue Service (FIRS) in a press conference and meeting with stakeholders on resuming office disclosed the focal areas for his administration.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    LIRS Extends Deadline For Filing Personal Income Tax Returns By 2 Months

    The Lagos State Internal Revenue Service (LIRS) has announced the extension of the deadline for filing personal income tax returns by 2 months from 31st of March to 31st of May 2020.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    Nigeria's 2016 Budget On A Page

    Get the highlights of the recently signed Budget (2016 Appropriation Act) of the Federal Government of Nigeria and the Medium Term Expenditure Framework (MTEF).
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    Nigeria's New National Tax Policy: A New Dawn Or Another False Start?

    The national tax policy review committee has completed its assignment and yesterday submitted the revised National Tax Policy (NTP) to the finance minister.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    Nigeria Could Lose Over 5 Trillion Naira In Tax Revenue If The Bill Seeking To Compel Private Companies To Become Public Entities Is Enacted Into Law

    The proposed law to compel private companies to become public entities is disguised indigenisation particularly to foreign investors.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    Nigeria To Sign OECD's Multilateral Instrument That Will Automatically Amend Its Existing Tax Treaties

    On 14 June 2017, the Federal Executive Council (FEC) approved a memo submitted by the Minister of Finance seeking Nigeria's inclusion as a signatory...
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    Tax Agenda For The National Conference

    We have ignored taxation for too long as a nation. We must now seize the moment to write the tax history of our future.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    Tax And Economic Action Plans From The Recent National Economic Council Retreat

    On the 21st and 22nd March 2016, the National Economic Council held a strategy retreat at the state house in Abuja.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    Tax Appeal Tribunal Denies Deduction For Recharges Under Deemed Profits Regime

    On 22nd January 2016, the Tax Appeal Tribunal (TAT) sitting in Lagos reinforced the principle established by the Court of Appeal in FIRS v Halliburton...
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    Tax Tribunal Says Educational Institutions Are Not Liable To Income Tax

    In a recent judgement, the Tax Appeal Tribunal (TAT) has ruled in favour of a private educational institution that it is not liable to income tax on its profit.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    The OECD Has Released Its Latest Edition Of Model Tax Convention

    The Organisation for Economic Cooperation and Development (OECD) on 18 December 2017 released the latest edition of its Model Tax Convention incorporating various changes developed...
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    Senate Rejects Bill To Raise Taxes For Road Maintenance And Rehabilitation

    The Senate has rejected the report of its committee on the National Roads Fund (Establishment, etc) Bill 2017.
    NigeriaTransport
    PwC Nigeria
    PwC Nigeria
  • Article

    A New Executive Order On Voluntary Offshore Assets Regularisation Scheme (VOARS) Has Been Introduced

    A new Executive Order (008) which takes effect from 8 October 2018 has been signed by President Muhammadu Buhari.
    NigeriaWealth Management
    PwC Nigeria
    PwC Nigeria
  • Article

    Another Court Takes A Narrow View Of Privilege Protection For A Lawyer's Agent/Consultant

    Nearly every court finds that client agents/consultants usually stand outside the privilege protection, unless they are necessary for the transmission of privileged communications.
    United StatesLitigation, Mediation & Arbitration
    McGuireWoods LLP
    McGuireWoods LLP
  • Article

    New Personal Data Protection Law

    The National Assembly of Vietnam has enacted the long-awaited Personal Data Protection Law (abbr "PDPL") on 26 June 2025. This law represents a significant milestone in finalising...
    VietnamPrivacy
    PwC Legal Germany
    PwC Legal Germany
  • Article

    PwC Malta's Real Estate Survey Confirms Preference For Home Ownership And Potential Pressures In The Rental Market

    PwC Malta's 5th edition of the Real Estate Survey, which was conducted towards the end of 2023, reveals that almost half of the respondents (Q4 2023: 49%; Q1 2023: 42%) indicate...
    MaltaReal Estate and Construction
    Finance Malta
    Finance Malta
  • Article

    FIRS Ethics Perception Survey

    Are you a taxpayer, tax consultant, company tax representative or tax manager?
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    Tax Tribunal Rules That A Taxpayer Can Object To A Defective Assessment Even If It Has Been Paid

    PwC has helped a company secure a TAT ruling to the effect that a taxpayer's right of objection or appeal is not waived by the fact that the taxpayer has paid the assessment being subsequently disputed.
    NigeriaTax
    PwC Nigeria
    PwC Nigeria
  • Article

    From Ambition To Adaptation: Coexistence In Green Transition

    The journey from ambition to adaptation in the context of the global green transition is a complex and multifaceted process involving shifts in consumer behavior, market dynamics, and green energy infrastructure development.
    TurkeyEnvironment
    PwC
    PwC
  • Article

    Von Outsourcing zu Infrastruktur: DORA und das britische Regime für kritische Drittparteien im Vergleich

    As financial institutions continue to operationalize the Digital Operational Resilience Act (DORA), the UK's Critical Third Party Regime is increasingly coming into focus. With new critical third party designations published on July 13, 2026, understanding how these two supervisory frameworks interact becomes crucial for firms operating across both jurisdictions.
    United KingdomFinance and Banking
    PwC Legal Germany
    PwC Legal Germany

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