Nigeria: Tax

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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.

Accessing Treaty Benefits In Nigeria: A Call For Clarity And Reform

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

KN

KPMG Nigeria

Tax Compliance For Businesses In Free Trade Zones (FTZs) In Nigeria

As part of the effort to boost economic growth, attract foreign direct investment (FDI), boost exports, and encourage industrialization, the Nigerian government offer tax and regulatory incentives...

uA

Firmus Advisory

Tax Tuesday: How Does The New Tax Act Affect SMEs?

According to the National Bureau of Statistics, Small and Medium-sized Enterprises (SME's) account for about 48% of Nigeria's Gross Domestic Product (GDP), making them a vital part of the economy.

PA

PUNUKA Attorneys & Solicitors

Series On The Tax Reform Acts 2025: What Is New And What You Should Know

If you read our publication of 1st July 2025, we mentioned that the tax reform bills had become law following receipt of presidential assent on 26th June, 2025.

UU

Udo Udoma & Belo-Osagie

Tax Tuesday: Controlled Foreign Company (CFC) Rules & Minimum Effective Tax Rate

PA

PUNUKA Attorneys & Solicitors

Tax And Repatriation Strategies For Foreign-Owned Nigerian Businesses

TT

The Trusted Advisors

The Nigeria Tax Act And Non-Resident Companies

KN

KPMG Nigeria

Tax Reform 2025: How The Current Tax Administration Reshapes Compliance, Enforcement, And Business Strategy

TA

Tope Adebayo LP

Frequently Asked Questions On Nigeria's New Tax Regime: Key Provisions And Innovations Under The 2025 Tax Reform Acts

TA

Tope Adebayo LP

A Discourse Of The Key Provisions Of The Nigerian Tax Reform Acts, 2025.

A

Alliance Law Firm

Tax Tuesday: Key Changes You Should Know In The 2025 Nigeria Revenue Service (Establishment) Act, 2025

PA

PUNUKA Attorneys & Solicitors

Tax Tuesday: Did You Know About These Major Tax Reforms Enacted In Nigeria?

PA

PUNUKA Attorneys & Solicitors

The Nigeria Revenue Service (Establishment) Act, 2025

KN

KPMG Nigeria

Updates To The Nigeria Tax Act (NTA), 2025

KN

KPMG Nigeria

Intellectual Property & Data Protection: What You Should Know

GE

G ELIAS

The Power Sector Investor (Nigerian Guide) Part B

Gresyndale Legal

ChatGPT: A Potential Game - Changer In The Legal Profession

Nigeria Technology

Syntegral Legal Practice

Tax Reform In Nigeria: Key Changes Under New Tax Acts

TT

The Trusted Advisors

Energy Security And The Petroleum Industry Act 2021

A

Alliance Law Firm

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Tax Treaties

Accessing Treaty Benefits In Nigeria: A Call For Clarity And Reform

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

KN

KPMG Nigeria

Understanding Nigeria's Withholding Tax Regulations: A Guide For Businesses

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

Gresyndale Legal

The Impact Of The Deduction Of Tax At Source (Withholding) Regulations 2024 On Non Resident Companies In Nigeria

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

Gresyndale Legal

Tax Gross-Up Clauses In Agreements And Nigeria's New Withholding Tax Regulations: Issues And Practical Considerations

UU

Udo Udoma & Belo-Osagie

Nigeria's APA Rules – A Mirror Reflection Of Global Practices Or Not?

KN

KPMG Nigeria

Should SMEs In Nigeria Be Excluded From Transfer Pricing Requirements?

KN

KPMG Nigeria

An Overview Of The Taxation Of Non-Resident Companies In Nigeria

Adeola Oyinlade & Co

The Impact Of The 2020 Finance Act On The Oil And Gas Industry In Nigeria

TA

Tope Adebayo LP

FHC Rules That Ancillary Income Earned By International Shipping Companies Does Not Constitute...

KN

KPMG Nigeria

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Income Tax

Tax Tuesday: How Does The New Tax Act Affect SMEs?

According to the National Bureau of Statistics, Small and Medium-sized Enterprises (SME's) account for about 48% of Nigeria's Gross Domestic Product (GDP), making them a vital part of the economy.

PA

PUNUKA Attorneys & Solicitors

Series On The Tax Reform Acts 2025: What Is New And What You Should Know

If you read our publication of 1st July 2025, we mentioned that the tax reform bills had become law following receipt of presidential assent on 26th June, 2025.

UU

Udo Udoma & Belo-Osagie

Tax Tuesday: Controlled Foreign Company (CFC) Rules & Minimum Effective Tax Rate

One notable highlight under the New Tax Act is the introduction of Controlled Foreign Company (CFC) rules, which are designed to prevent Nigerian companies...

PA

PUNUKA Attorneys & Solicitors

A Comprehensive Guide To Doing Business In Kenya: Focus On The Technology Sector – Part 3

Nigeria Government

Gresyndale Legal

Reimagining Nigeria's Upstream Sector: A Strategic Leap Toward Cost Efficiency

KN

KPMG Nigeria

Tax And Repatriation Strategies For Foreign-Owned Nigerian Businesses

TT

The Trusted Advisors

The Nigeria Tax Act And Non-Resident Companies

KN

KPMG Nigeria

Tax Reform 2025: How The Current Tax Administration Reshapes Compliance, Enforcement, And Business Strategy

TA

Tope Adebayo LP

A Discourse Of The Key Provisions Of The Nigerian Tax Reform Acts, 2025.

A

Alliance Law Firm

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Transfer Pricing

Transfer Pricing And Arm's Length Principle In International Taxation: The Nigerian Perspective

Multinational Enterprises (MNEs) now operate beyond their countries of residence.

SP

SimmonsCooper Partners

Nigeria Tax Reform Bill – Nigeria's Further Response To Global Deal And Potential Implications On Nigeria Transfer Pricing Landscape

The recent developments in the international taxation have significantly impacted Nigeria's Transfer Pricing (TP) landscape.

KN

KPMG Nigeria

Economic Implications Of Transfer Pricing Audits And Adjustments On Nigerian Business Performance

Conducting business in Nigeria may present a range of complexities, particularly for companies engaged in cross-border transactions.

KN

KPMG Nigeria

Navigating FIRS's New APA Guidelines: Key Considerations For Taxpayers And The FIRS

KN

KPMG Nigeria

Tax Reform Updates Nigeria Plans To Introduce CFC Rules

UU

Udo Udoma & Belo-Osagie

Safe Harbour Rules And The Nigerian Transfer Pricing Regulation – A Critical Examination

A

Alliance Law Firm

Regulation 7(5) On Intangibles And The Arm's Length Principle In Nigeria

KN

KPMG Nigeria

Tax Reforms: Guidelines On Advance Pricing Agreements In Nigeria

PL

Pavestones Legal

Nigeria's APA Rules – A Mirror Reflection Of Global Practices Or Not?

KN

KPMG Nigeria

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Corporate Tax

Accessing Treaty Benefits In Nigeria: A Call For Clarity And Reform

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

KN

KPMG Nigeria

Tax And Repatriation Strategies For Foreign-Owned Nigerian Businesses

For many foreign investors entering Nigeria's fast-growing markets, profitability is only half the battle. The real challenge lies in how much of those profits...

TT

The Trusted Advisors

Tax Tuesday: Did You Know About These Major Tax Reforms Enacted In Nigeria?

In June 26, 2025, Nigeria's Presidency signed into law four significant Tax Reform Bills, including a new Tax Act, aimed at overhauling Nigeria's tax landscape.

PA

PUNUKA Attorneys & Solicitors

The Nigerian Tax Reform Acts, 2025: An In-Depth Guide For Businesses, Investors, And Taxpayers

PA

PUNUKA Attorneys & Solicitors

Trump's 3.5% Tax On Remittances – Some Product Considerations

BH

Balogun Harold

Company Income Tax: Everything You Must Know As A Business Owner With A Significant Economic Presence In Nigeria

Adeola Oyinlade & Co

Corporate Tax 2025 - Trends and Developments

UU

Udo Udoma & Belo-Osagie

Understanding Tax Compliance Requirements And The Tax Audit Process

SP

SimmonsCooper Partners

Regulatory Compliance For Manufacturing Businesses In Nigeria

Nigeria Commercial

uA

Firmus Advisory

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Latest Videos

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Nigeria Commences Automatic Exchange Of Taxpayer Information

PN

PwC Nigeria

Is FIRS Empowered To Place A Lien On Tax Defaulter's Account? (Video)

DN

Deloitte Nigeria

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