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Tax Law and International Tax Law

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Series On The Tax Reform Acts 2025: What Is New And What You Should Know

If you read our publication of 1st July 2025, we mentioned that the tax reform bills had become law following receipt of presidential assent on 26th June, 2025.

UU

Udo Udoma & Belo-Osagie

Tax Tuesday: Controlled Foreign Company (CFC) Rules & Minimum Effective Tax Rate

One notable highlight under the New Tax Act is the introduction of Controlled Foreign Company (CFC) rules, which are designed to prevent Nigerian companies...

PA

PUNUKA Attorneys & Solicitors

Tax And Repatriation Strategies For Foreign-Owned Nigerian Businesses

For many foreign investors entering Nigeria's fast-growing markets, profitability is only half the battle. The real challenge lies in how much of those profits...

TT

The Trusted Advisors

The Nigeria Tax Act And Non-Resident Companies

In June 2025, President Bola Ahmed Tinubu signed into law four landmark Tax Reform Bills: the Nigeria Tax Act (NTA), the Nigeria Tax Administration Act (NTAA), the Nigeria Revenue Service Act (NRSA), and the Joint Revenue Board Act (JRBA) .

KN

KPMG Nigeria

Tax Reform 2025: How The Current Tax Administration Reshapes Compliance, Enforcement, And Business Strategy

TA

Tope Adebayo LP

Frequently Asked Questions On Nigeria's New Tax Regime: Key Provisions And Innovations Under The 2025 Tax Reform Acts

TA

Tope Adebayo LP

A Discourse Of The Key Provisions Of The Nigerian Tax Reform Acts, 2025.

A

Alliance Law Firm

Tax Tuesday: Key Changes You Should Know In The 2025 Nigeria Revenue Service (Establishment) Act, 2025

PA

PUNUKA Attorneys & Solicitors

Tax Tuesday: Did You Know About These Major Tax Reforms Enacted In Nigeria?

PA

PUNUKA Attorneys & Solicitors

The Nigeria Revenue Service (Establishment) Act, 2025

KN

KPMG Nigeria

Updates To The Nigeria Tax Act (NTA), 2025

KN

KPMG Nigeria

Nigeria Tax Act, 2025: An Outlook Of Income And Profit Taxation Under The Nigeria Tax Act

TA

Tope Adebayo LP

The New Era Of Taxation In Nigeria: What Businesses And Individuals Should Know About The 2025 Tax Reform Acts

Adeola Oyinlade & Co

The Nigeria Tax Act 2025: Impact Of Key Provisions On Individuals, Businesses, And The Economy

KN

KPMG Nigeria

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Webinars

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Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

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Walkers

Recorded on 2 Jul 2025 | 11:00 AM

Evolving Global Investigations Landscape: Risk Management and Response Strategies for International Businesses in Africa

SB

Stren & Blan Partners

Recorded on 24 Jun 2025 | 3:00 PM

(2nd Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 24 Jun 2025 | 9:00 AM

(1st Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Transfer Pricing

Transfer Pricing And Arm's Length Principle In International Taxation: The Nigerian Perspective

Multinational Enterprises (MNEs) now operate beyond their countries of residence.

SP

SimmonsCooper Partners

Nigeria Tax Reform Bill – Nigeria's Further Response To Global Deal And Potential Implications On Nigeria Transfer Pricing Landscape

The recent developments in the international taxation have significantly impacted Nigeria's Transfer Pricing (TP) landscape.

KN

KPMG Nigeria

Economic Implications Of Transfer Pricing Audits And Adjustments On Nigerian Business Performance

Conducting business in Nigeria may present a range of complexities, particularly for companies engaged in cross-border transactions.

KN

KPMG Nigeria

Navigating FIRS's New APA Guidelines: Key Considerations For Taxpayers And The FIRS

KN

KPMG Nigeria

Tax Reform Updates Nigeria Plans To Introduce CFC Rules

UU

Udo Udoma & Belo-Osagie

Safe Harbour Rules And The Nigerian Transfer Pricing Regulation – A Critical Examination

A

Alliance Law Firm

Regulation 7(5) On Intangibles And The Arm's Length Principle In Nigeria

KN

KPMG Nigeria

Tax Reforms: Guidelines On Advance Pricing Agreements In Nigeria

PL

Pavestones Legal

Nigeria's APA Rules – A Mirror Reflection Of Global Practices Or Not?

KN

KPMG Nigeria

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Sales Taxes: VAT, GST

Series On The Tax Reform Acts 2025: What Is New And What You Should Know

If you read our publication of 1st July 2025, we mentioned that the tax reform bills had become law following receipt of presidential assent on 26th June, 2025.

UU

Udo Udoma & Belo-Osagie

Navigating Joint Ventures In Nigeria: Legal Insights For Foreign Investors

For foreign investors seeking to access Nigeria's vast consumer market and resource-rich economy, joint ventures (JVs) remain one of the most viable entry. A joint venture enables parties to pool resources...

Nigeria Government

Adeola Oyinlade & Co

A Comprehensive Guide To Doing Business In Kenya: Focus On The Technology Sector – Part 3

The relationship between tech and politics is uneasy. Regulatory uncertainty particularly in data protection, digital taxation, and internet freedoms creates a volatile environment for both startups and established firms

Nigeria Government

Gresyndale Legal

A 2025 Playbook For Private Capital In Nigeria: Charting Change

Nigeria Finance

UU

Udo Udoma & Belo-Osagie

A Discourse Of The Key Provisions Of The Nigerian Tax Reform Acts, 2025.

A

Alliance Law Firm

Tax Tuesday: Did You Know About These Major Tax Reforms Enacted In Nigeria?

PA

PUNUKA Attorneys & Solicitors

The New Era Of Taxation In Nigeria: What Businesses And Individuals Should Know About The 2025 Tax Reform Acts

Adeola Oyinlade & Co

The Nigeria Tax Act 2025: Impact Of Key Provisions On Individuals, Businesses, And The Economy

KN

KPMG Nigeria

Tax Reform In Nigeria: Key Changes Under New Tax Acts

TT

The Trusted Advisors

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Withholding Tax

Navigating Joint Ventures In Nigeria: Legal Insights For Foreign Investors

For foreign investors seeking to access Nigeria's vast consumer market and resource-rich economy, joint ventures (JVs) remain one of the most viable entry. A joint venture enables parties to pool resources...

Nigeria Government

Adeola Oyinlade & Co

A Comprehensive Guide To Doing Business In Kenya: Focus On The Technology Sector – Part 3

The relationship between tech and politics is uneasy. Regulatory uncertainty particularly in data protection, digital taxation, and internet freedoms creates a volatile environment for both startups and established firms

Nigeria Government

Gresyndale Legal

Tax And Repatriation Strategies For Foreign-Owned Nigerian Businesses

For many foreign investors entering Nigeria's fast-growing markets, profitability is only half the battle. The real challenge lies in how much of those profits...

TT

The Trusted Advisors

The Nigeria Tax Act And Non-Resident Companies

KN

KPMG Nigeria

Tax Tuesday: Key Changes You Should Know In The 2025 Nigeria Revenue Service (Establishment) Act, 2025

PA

PUNUKA Attorneys & Solicitors

Company Income Tax: Everything You Must Know As A Business Owner With A Significant Economic Presence In Nigeria

Adeola Oyinlade & Co

Understanding Nigeria's Withholding Tax Regulations: A Guide For Businesses

Gresyndale Legal

Artificial Intelligence And Taxation In Nigeria

SP

SimmonsCooper Partners

How To Obtain A Tax Identification Number (Tin) For A Business In Nigeria

uA

Firmus Advisory

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Tax Treaties

Understanding Nigeria's Withholding Tax Regulations: A Guide For Businesses

The Deduction of Tax at Source (Withholding Regulations) 2024 (‘the Regulations') provides rules for deduction of tax at source from payment to taxable persons...

Gresyndale Legal

The Impact Of The Deduction Of Tax At Source (Withholding) Regulations 2024 On Non Resident Companies In Nigeria

A non resident company is a company registered or incorporated under the laws of another country.

Gresyndale Legal

Tax Gross-Up Clauses In Agreements And Nigeria's New Withholding Tax Regulations: Issues And Practical Considerations

Following the coming into effect of the Deduction of Tax at Source (Withholding) Regulations 2024 (the "Withholding Tax Regulations") on 1st January, 2025, there have been questions about the continued relevance.

UU

Udo Udoma & Belo-Osagie

Nigeria's APA Rules – A Mirror Reflection Of Global Practices Or Not?

KN

KPMG Nigeria

Should SMEs In Nigeria Be Excluded From Transfer Pricing Requirements?

KN

KPMG Nigeria

An Overview Of The Taxation Of Non-Resident Companies In Nigeria

Adeola Oyinlade & Co

The Impact Of The 2020 Finance Act On The Oil And Gas Industry In Nigeria

TA

Tope Adebayo LP

FHC Rules That Ancillary Income Earned By International Shipping Companies Does Not Constitute...

KN

KPMG Nigeria

TAT Rules That The Administrative Penalties Stipulated In The Country-By-Country Regulations, 2018 Are Illegal And Ultra Vires The Powers Of The FIRS

KN

KPMG Nigeria

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Latest Videos

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Nigeria Commences Automatic Exchange Of Taxpayer Information

PN

PwC Nigeria

Is FIRS Empowered To Place A Lien On Tax Defaulter's Account? (Video)

DN

Deloitte Nigeria

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