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
Transiting From TaxPro Max To Rev360: Key Considerations For Nigerian Taxpayers
Nigeria's Revenue Service has launched Rev360, a comprehensive digital platform that replaces TaxPro Max and consolidates tax compliance functions into a unified system. This transition raises critical questions about data migration, taxpayer onboarding, and the operational adjustments required to maintain compliance during the implementation phase. Tax advisers and corporate taxpayers must navigate new role-based access protocols and reconciliation procedures as the country accelerates its shift toward int
Nigeria Tax
T
Templars
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Article
Advance Pricing Agreements And Transfer Pricing Audits In Nigeria: A Cost-Benefit Analysis For Taxpayers
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.
Nigeria Tax
KN
KPMG Nigeria
Article
Intra-group Financing In Nigeria: Pertinent Points To Note
Intra-group financing arrangement, particularly interest-bearing loan arrangements, have long been one of the foremost tax planning strategies adopted by multinational enterprises to shift profits from one jurisdiction to another. As a result, tax authorities globally tend to scrutinize these arrangements under transfer pricing rules to ensure that the terms of these transactions are at arm’s length.
Nigeria Tax
KN
KPMG Nigeria
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