Nigeria: Tax

Nigeria's 2025 Tax Reform Acts introduce sweeping changes for non-residents, foreign investors, and expatriates operating in or deriving income from Nigeria. From expanded Permanent Establishment rules and Significant Economic Presence thresholds to mandatory VAT registration for offshore suppliers and Capital Gains Tax on indirect share transfers, the new framework fundamentally reshapes cross-border tax obligations. Understanding these provisions and taking proactive compliance steps is now essential for

The Nigeria Tax Administration Act 2025 introduced sweeping reforms within the Nigerian Tax Regime, one of which is the “power of substitution” as contained in Section 60 of the Act.

For the better part of June and July 2026, the FIFA World Cup had the world enthralled with nerve-racking matches, record-breaking performances and celebrations that stretched far beyond the stadiums. But while fans counted goals, another spectator was keeping a different score – the taxman. The tournament ended weeks ago, but for the players, the story did not end on the pitch. In its wake, athletes were faced with taxation tied to the sporting activities they performed in host countries, and for those who played on American soil, this meant up to 37% of their earnings, in some cases, going to the taxman.