Tax Law and International Tax Law

In an increasingly globalized economy, Double Taxation Agreements (DTAs) serve as critical instruments for fostering cross-border trade, investment, and cooperation

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

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

The digital economy broadly encompasses economic activities that rely on Internet-protocol (IP) enabled networks and information technologies for creation...

Nigeria's tax landscape has undergone significant transformation with the introduction of the new tax regime. This shift began with the commencement of the Nigerian Tax Administration Act (NTAA) in June 2025...

The enactment of the Nigeria Tax Act 2025 (NTA), together with its companion statutes, the Nigeria Tax Administration Act (NTAA), the Nigeria Revenue Service (Establishment) Act (NRSEA)

The digital economy broadly encompasses economic activities that rely on Internet-protocol (IP) enabled networks and information technologies for creation...

The Federal Government has introduced significant fiscal reforms in the mining sector with the enactment of the Nigeria Tax Act, 2025 (NTA) and the Nigeria Tax Administration Act, 2025 (NTAA). These new laws represent a definitive departure from the previous fiscal regime, which was primarily governed by the Nigerian Minerals and Mining Act, 2007 (the "Mining Act") and the Companies Income Tax Act, 1977 (as amended) (CITA).

Statement of the Problem Recent decisions have emanated from the courts which are to the effect that the exercise of jurisdiction by the TAT as an administrative tribunal...

Nigeria’s fiscal system has historically been characterised by a paradox. Despite having one of the largest economies in Africa, the country continues to record relatively low tax compliance and a narrow tax base compared with peer jurisdictions.

The digital economy broadly encompasses economic activities that rely on Internet-protocol (IP) enabled networks and information technologies for creation...

In recent years, transfer pricing (TP) has emerged as a significant concern for multinational enterprises (MNEs) operating in Nigeria. With the Nigeria Revenue Service (NRS) (formerly Federal Inland Revenue Service) intensifying efforts to generate revenue through taxation, taxpayers face heightened scrutiny, prolonged audits, and increasing risk of double taxation.