Comparative Guides
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Results: 4 Answers
Corporate Tax
8.
Indirect taxes
8.1
What indirect taxes (eg, goods or service tax, consumption tax, broadcasting tax, value added tax, excise tax) could a corporate taxpayer be exposed to?
 
Nigeria
Value added tax is applicable to goods and services at a standard rate of 5%. Customs and excise duties apply to imports and specific locally produced items.

For more information about this answer please contact: Taiwo Oyedele from PwC Nigeria
8.2
Are transfer or other taxes due in relation to the transfer of interests in corporate entities?
 
Nigeria
Transfers of interests in other entities by way of shares are exempt from tax. Only a nominal amount of stamp duty is payable.

For more information about this answer please contact: Taiwo Oyedele from PwC Nigeria