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.
Article
Nigeria's 15% Minimum Effective Tax Rate (Metr): Analysis For Multinational Enterprises And Large Domestic Companies
A major innovation introduced by the Nigeria Tax Act (the “NTA”) is the 15% Minimum Effective Tax Rate (the “METR”), which represents a fundamental shift in Nigeria’s corporate tax framework. The METR is intended to guarantee that companies of significant economic scale bear a minimum tax burden, notwithstanding the availability of incentives, exemptions, or reliefs.
Nigeria Tax
A
AELEX
Article
Nigeria Revenue Service Commences Compliance Monitoring For Large Taxpayers Under The National E-invoicing & Electronic Fiscal System (‘EFS’)
Nigeria's Revenue Service has initiated compliance monitoring for large taxpayers as part of the National E-invoicing and Electronic Fiscal System implementation. This development marks a significant step in the country's tax administration modernization efforts, requiring affected businesses to ensure their systems and processes align with the new electronic invoicing requirements.
Nigeria Tax
AP
Advocaat Law Practice
Article
NRS Commences Compliance Monitoring For Large Taxpayers Under The National E-Invoicing & Electronic Fiscal System (EFS) – Deadline: 31 July 2026
The Nigeria Revenue Service has launched compliance monitoring for large taxpayers under the National E-Invoicing & Electronic Fiscal System, requiring companies with annual turnover of ₦5 Billion and above to complete full system integration by 31 July 2026. Non-compliant entities face immediate enforcement actions, statutory penalties, and potential operational disruptions under applicable tax laws.
Nigeria Tax
Adeola Oyinlade & Co
Article
NRS Issues Compliance Reminder For Large Taxpayers Under The E-Invoicing & Electronic Fiscal System (EFS) Regime
The Nigeria Revenue Service has issued a compliance reminder to large taxpayers regarding mandatory e-invoicing requirements under the National E-Invoicing and Electronic Fiscal System regime. Large taxpayers must complete onboarding and begin compliant invoice transmission by 31 July 2026 or face potential regulatory enforcement measures. The notice follows the phased implementation timeline published in February 2026 for different taxpayer categories.
Nigeria Tax
WT
WTS Blackwoodstone
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Sales Taxes: VAT, GST

Article
NRS Issues Compliance Reminder For Large Taxpayers Under The E-Invoicing & Electronic Fiscal System (EFS) Regime
The Nigeria Revenue Service has issued a compliance reminder to large taxpayers regarding mandatory e-invoicing requirements under the National E-Invoicing and Electronic Fiscal System regime. Large taxpayers must complete onboarding and begin compliant invoice transmission by 31 July 2026 or face potential regulatory enforcement measures. The notice follows the phased implementation timeline published in February 2026 for different taxpayer categories.
Nigeria Tax
WT
WTS Blackwoodstone
Article
Nigeria New Tax Reform Laws: The Unfinished Business
One of the objectives of the new tax laws is to ‘optimize fiscal revenue’. It is expected that the implementation of the laws will double tax-to-GDP ratio in the short run. This is by widening the tax net while providing incentives to already-compliant taxpayers to pay more tax. The tax laws also increase the power of the tax authorities to have access to hitherto private banking records to discourage tax evasion.
Nigeria Tax
KN
KPMG Nigeria
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Tax Authorities

Article
Nigeria Revenue Service Commences Compliance Monitoring For Large Taxpayers Under The National E-invoicing & Electronic Fiscal System (‘EFS’)
Nigeria's Revenue Service has initiated compliance monitoring for large taxpayers as part of the National E-invoicing and Electronic Fiscal System implementation. This development marks a significant step in the country's tax administration modernization efforts, requiring affected businesses to ensure their systems and processes align with the new electronic invoicing requirements.
Nigeria Tax
AP
Advocaat Law Practice
Article
NRS Commences Compliance Monitoring For Large Taxpayers Under The National E-Invoicing & Electronic Fiscal System (EFS) – Deadline: 31 July 2026
The Nigeria Revenue Service has launched compliance monitoring for large taxpayers under the National E-Invoicing & Electronic Fiscal System, requiring companies with annual turnover of ₦5 Billion and above to complete full system integration by 31 July 2026. Non-compliant entities face immediate enforcement actions, statutory penalties, and potential operational disruptions under applicable tax laws.
Nigeria Tax
Adeola Oyinlade & Co
Article
NRS Issues Compliance Reminder For Large Taxpayers Under The E-Invoicing & Electronic Fiscal System (EFS) Regime
The Nigeria Revenue Service has issued a compliance reminder to large taxpayers regarding mandatory e-invoicing requirements under the National E-Invoicing and Electronic Fiscal System regime. Large taxpayers must complete onboarding and begin compliant invoice transmission by 31 July 2026 or face potential regulatory enforcement measures. The notice follows the phased implementation timeline published in February 2026 for different taxpayer categories.
Nigeria Tax
WT
WTS Blackwoodstone
See more

Tax Treaties

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Corporate Tax

Article
Nigeria's 15% Minimum Effective Tax Rate (Metr): Analysis For Multinational Enterprises And Large Domestic Companies
A major innovation introduced by the Nigeria Tax Act (the “NTA”) is the 15% Minimum Effective Tax Rate (the “METR”), which represents a fundamental shift in Nigeria’s corporate tax framework. The METR is intended to guarantee that companies of significant economic scale bear a minimum tax burden, notwithstanding the availability of incentives, exemptions, or reliefs.
Nigeria Tax
A
AELEX
Article
Nigeria Revenue Service Commences Compliance Monitoring For Large Taxpayers Under The National E-invoicing & Electronic Fiscal System (‘EFS’)
Nigeria's Revenue Service has initiated compliance monitoring for large taxpayers as part of the National E-invoicing and Electronic Fiscal System implementation. This development marks a significant step in the country's tax administration modernization efforts, requiring affected businesses to ensure their systems and processes align with the new electronic invoicing requirements.
Nigeria Tax
AP
Advocaat Law Practice
Article
NRS Commences Compliance Monitoring For Large Taxpayers Under The National E-Invoicing & Electronic Fiscal System (EFS) – Deadline: 31 July 2026
The Nigeria Revenue Service has launched compliance monitoring for large taxpayers under the National E-Invoicing & Electronic Fiscal System, requiring companies with annual turnover of ₦5 Billion and above to complete full system integration by 31 July 2026. Non-compliant entities face immediate enforcement actions, statutory penalties, and potential operational disruptions under applicable tax laws.
Nigeria Tax
Adeola Oyinlade & Co
See more

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