Tax Law and International Tax Law

In a significant overhaul of the Nigerian tax framework, the Nigeria Tax Act, 2025 ("NTA" or "the Act"), among other pieces of legislation, were signed into law by the President of the Federal Republic of Nigeria on 26 June 2025.

As implementation of Nigeria's Tax Reform Acts 2025 (namely The Nigeria Tax Administration Act 2025, The Nigeria Revenue Service Act 2025 and the Joint Revenue Board of Nigeria Act 2025...

Year-end tax compliance has assumed heightened significance for multinational enterprises (MNEs) operating in Nigeria, particularly in the context of increased enforcement activities by the Federal Inland Revenue Service (FIRS)...

On 31 October 2025, the General State Budget Bill for 2026 ("2026 GSB Bill") was submitted to the Angolan National Assembly (parliament).

Taxation as a crucial fiscal policy measure is a factual tool for social economic development, which has been adopted by various countries around the world to improve their economic goals.

In order to simplify tax legislation, reduce compliance costs, broaden the tax base and promote tax justice, the General Tax Administration (AGT) has announced its intention to replace...

Management fees are a common feature of intra-group arrangements within multinational enterprises (MNEs), reflecting charges for services provided by a parent company or related entity to its subsidiaries. These services are typically designed to promote operational efficiency, ensure consistency in group-wide policies, and allow group entities to benefit from centralized expertise.

Nigeria’s startup ecosystem has established itself as one of the most dynamic in Africa. Despite global headwinds in venture capital markets, funding into African technology companies remained significant in 2024, with Partech reporting that US$3.2 billion was invested across the continent, much of it concentrated in Lagos, a city that now ranks among the leading global hubs for technology talent and entrepreneurial activity.

Alert: Council of Ministers Regulation No. 586/2026 entered into force on 23 February 2026, published in Federal Negarit Gazette No. 17. It repeals Regulation No. 517/2022 (as amended) in its entirety.

Non-profit organization secretariats under the Ministry of Gender, Children and Social Protection define a Non-Governmental Organization (NGO) as a "non-governmental legal entity, association...

Ethiopia has emerged as one of the most compelling investment destinations on the African continent. With a population exceeding 120 million — the second largest in Africa — a strategic geographic position at the crossroads of African, Middle Eastern, and Asian trade routes, and a government that has undertaken a sweeping programme of economic liberalisation, the country presents opportunities of a scale and diversity that few jurisdictions on the continent can match.

Intellectual property ("IP") is increasingly becoming a key driver of value in Nigeria's modern economy. The IP industry accounted for approximately 2.3% of Nigeria's GDP in recent years, and the government projections...