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By Ogochukwu Isiadinso, Emmanuel Omoju
The Global Transaction Forecast (Report) issued by Baker Mckenzie and Oxford Economics predicts that merger and acquisition (M & A) transactions in Nigeria will continue to rise.
By Chinedu Ezomike, Ogochukwu Isiadinso
Road infrastructure is one basic and critical factor that shapes the face of development in every economy.
By Emeka Onwuka
As the family business grows through various phases from its start-up to maturity, the need to keep proper records is the crux of its success…or failure.
By Adeyemi Adediran, Samuel Bamidele
On 13 January, 2016, the International Accounting Standard Board announced the issuance of a new accounting standard: International Financial Reporting Standard 16, on leases, which took effect on 1 January 2019.
By Andersen Tax LP
On 26 November 2018, the Court of Appeal held that the Ekiti State Board of Internal Revenue cannot make an ex-parte application to distrain a taxpayer's property or issue a warrant of distress in the absence of a final and conclusive tax assessment.
By Suleiman Yahaya, Glory Steve
Taxpayers and tax administrators have continued to grapple with the burden of undertaking complex Transfer Pricing (TP) analyses in order to justify the arm's length principle.
By Andersen Tax LP
On 14 January 2019, the High Court of the Federal Capital Territory held that LGCs in the FCT cannot impose unconstitutional taxes and levies on companies, in the case between AEDC v. KAC.
By Andersen Tax LP
On 15 February 2019, the Federal Inland Revenue Service (FIRS), in a letter, directed banks in Nigeria to suspend the lien placed on the bank accounts of alleged non-compliant taxpayers ...
By Olaleye Adebiyi
The year 2018 witnessed a number of restructuring arrangements that necessitated the merger or the acquisition of some businesses.
By Adebowale Adeniyi, Tolulope Adebowale
The contributions of the oil and gas sector is integral to the economic growth and development of a country's economy.
By Emeka Onwuka
A classic family business progresses through various phases from its start-up to maturity.
By Andersen Tax LP
In 2016, Nigeria was plunged into an economic recession, which lasted from the third quarter of 2016 to the third quarter of 2017, hurting many businesses.
By Andersen Tax LP
On 11 December 2018, the Court of Appeal, in the case between Best Children International Schools Limited, held that the Company is liable to Companies Income Tax, regardless of its claim to be an educational institution.
By Olaleye Adebiyi, Joshua Bamfo, Ogochukwu Isiadinso
The 2018 fiscal year witnessed an increased tax activism by the revenue authorities and the Ministry of Finance. These events clearly demonstrated the government's intention to widen the tax net and raise additional revenue.
By Olufunso Ola-Ojo, Oladejo Adeyemi
The above notwithstanding, tax authorities in Nigeria usually view discounts and rebates with skepticism.