Nigeria: Transfer Pricing

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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.

Understanding The Hotel Occupancy And Restaurant Consumption Tax Law Of Lagos State

In an effort to boost internally generated revenue, several State Governments have introduced various taxes targeting individuals and transactions within their respective jurisdictions.

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SimmonsCooper Partners

The Nigeria Tax Administration Act (NTAA), 2025

For decades, Nigeria has relied on oil as its primary source of revenue.

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KPMG Nigeria

The Nigeria Tax Act (NTA), 2025

The Nigeria Tax Act (NTA or "the Act") repeals certain existing tax laws and consolidates the legal framework governing taxation in the country into a single legislation for simplicity and improved tax administration. Consolidating tax provisions into one single document will also help to eliminate overlapping.

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KPMG Nigeria

New Capital Gains Tax Rules: Impact On Private Funds

As of now, Nigerian capital gains tax (CGT) generally does not apply to offshore transactions involving the sale of foreign holding companies with indirect Nigerian exposure.

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Balogun Harold

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

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Balogun Harold

Personal Income Tax In Nigeria - What Individuals Need To Know

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Resolution Law Firm

Tax Update: FIRS' Country-by-Country Reporting Regulations Declared Void By The Federal High Court

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Udo Udoma & Belo-Osagie

Electronic Fiscal Systems In Nigeria - A Game Changer

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KPMG Nigeria

Senate Passes Proposed Tax Reform Bills

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Udo Udoma & Belo-Osagie

The Legality Or Otherwise Of Paying Taxes On Sales/consumption To Both The Federal And State Governments By Nigerian Companies' - Part A

Gresyndale Legal

Navigating Nigeria's Fiscal Challenges Through Tax Reform

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KPMG Nigeria

The Case For A Defined Gift Taxation Regime In Nigeria

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KPMG Nigeria

Tax Breaks & More: What The Nigerian Startup Act Offers

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Pavestones Legal

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

Adeola Oyinlade & Co

ISA 2025: What Investors Need To Know About Nigeria's New Capital Market Law

Nigeria Commercial

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Tope Adebayo LP

White-Collar Crime And Regulatory Compliance Exposure In Nigeria: A Local Perspective For Multinational Corporations

Nigeria Commercial

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Stren & Blan Partners

Understanding The Investment And Securities Act 2025: Key Innovations And Implications

Nigeria Commercial

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PUNUKA Attorneys & Solicitors

Senate Passes Proposed Tax Reform Bills

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Udo Udoma & Belo-Osagie

Energy Transition In Africa – A Bumpy Ride?

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KPMG Nigeria

Tax Treaties

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

Following the coming into effect of the Deduction of Tax at Source (Withholding) Regulations 2024 (the "Withholding Tax Regulations") on 1st January, 2025, there have been questions about the continued relevance.

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Udo Udoma & Belo-Osagie

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

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KPMG Nigeria

Should SMEs In Nigeria Be Excluded From Transfer Pricing Requirements?

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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

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Tope Adebayo LP

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

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KPMG Nigeria

TAT Rules That The Administrative Penalties Stipulated In The Country-By-Country Regulations, 2018 Are Illegal And Ultra Vires The Powers Of The FIRS

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KPMG Nigeria

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Income Tax

Personal Income Tax In Nigeria - What Individuals Need To Know

Personal Income Tax (PIT) plays a vital role in Nigeria's tax framework, affecting individuals, partnerships, trustees, and estates that earn income locally or from Nigerian sources.

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Resolution Law Firm

Electronic Fiscal Systems In Nigeria - A Game Changer

In November 2024, the Federal Inland Revenue Service (FIRS) announced the planned adoption of the Merchant Buyer Solution (MBS) also called the e-invoicing initiative for enhanced tax administration and tax collection.

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KPMG Nigeria

The Case For A Defined Gift Taxation Regime In Nigeria

The Nigerian economy has continued to face the challenge of a remarkably low tax revenue to Gross Domestic Product (GDP) ratio, compared to other economies worldwide.

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KPMG Nigeria

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

Adeola Oyinlade & Co

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

Gresyndale Legal

Taxation And Development In Nigeria: Bridging The Gap Between Policy And Implementation

Adeola Oyinlade & Co

A Legal Guide For The Provision Of Health Services In Nigeria Through Digital Channels

Nigeria Healthcare

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Udo Udoma & Belo-Osagie

The Newly Approved Tax Reform Bill: A Voyage Into The Future Of Nigeria's Tax Allocation.

Gresyndale Legal

Taxation In Nigeria: A Review Of The Newly Approved VAT Formula

Gresyndale Legal

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Transfer Pricing

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.

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KPMG Nigeria

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

On November 27, 2024, the Federal Inland Revenue Service (‘the FIRS or the Service") issued the Advance Pricing Agreement (APA) Guidelines (the Guidelines) through Information Circular No. 2024/006, with an effective date of 1 January 2025.

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KPMG Nigeria

Tax Reform Updates Nigeria Plans To Introduce CFC Rules

The four bills, which form the backbone of Nigeria's ongoing tax reform efforts, have been passed by the House of Representatives and are awaiting passage by the Senate.

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Udo Udoma & Belo-Osagie

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

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Alliance Law Firm

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

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KPMG Nigeria

Tax Reforms: Guidelines On Advance Pricing Agreements In Nigeria

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Pavestones Legal

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?

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KPMG Nigeria

Nigeria's Guidelines For Advance Pricing Agreements: A Giant Step In The Right Direction?

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KPMG Nigeria

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Corporate Tax

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

If President Trump's proposal to impose a 3.5% excise tax on outbound remittances by non-citizens becomes law, remittance and money transfer companies operating in the cross-border payments space...

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Balogun Harold

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

Company Income Tax, also known as Corporate Tax, is a levy imposed on the profits of companies conducting business in Nigeria.

Adeola Oyinlade & Co

Corporate Tax 2025 - Trends and Developments

The Nigerian fiscal landscape has witnessed interesting trends and developments in recent times. One key development is the proposed overhaul of Nigeria's fiscal regime.

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Udo Udoma & Belo-Osagie

Understanding Tax Compliance Requirements And The Tax Audit Process

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SimmonsCooper Partners

Regulatory Compliance For Manufacturing Businesses In Nigeria

Nigeria Commercial

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Firmus Advisory

Significant Tax Developments In Nigeria

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G ELIAS

President Tinubu's Tax Reform Bill: Implications And Pathways For Progress

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Olisa Agbakoba Legal (OAL)

BEPS 2.0 - Achieving Financial Sustainability In Africa Through Taxation

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KPMG Nigeria

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

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Tope Adebayo LP

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Latest Videos

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Nigeria Commences Automatic Exchange Of Taxpayer Information

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PwC Nigeria

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

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Deloitte Nigeria

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