This Article is no longer available, this page is showing similar articles.

Tax Law and International Tax Law

Subscribe

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.

Nigerian Tax Issues Highlights Of Changes Under The Tax Reform Acts: Taxation Of Professional Services

A few weeks ago, we published an article demystifying the changes in the tax dispute resolution processes occasioned by the tax reform Acts which will come into effect from the first day of 2026.

SA

S.P.A. Ajibade & Co.

A Step Forward, Two Steps Unclear: The Legal Vacuum Around Temporary Cessation Of Business

Business cessation, whether temporary or permanent, represents a critical point in a company's life cycle, often carrying significant legal and tax consequences

KN

KPMG Nigeria

Know Your Taxes: The Tax Reforms And Your Statutory Filing Obligations - A Simplified Guide

In our previous publications, we reviewed the provisions of the Tax Reforms Act, 2025, and did a deep analysis of the 4 tax laws introduced by virtue of these reforms.

TA

Tunde & Adisa

Navigating The 2025 UK Tax Reforms: Implications For Nigerian HNWIs

The UK government recently announced significant tax reforms that are sending ripples through global wealth corridors, particularly among High-Net-Worth Individuals (HNWIs) across the world —including Nigeria.

DC

DCSL Corporate Services Limited

Policy Analysis Of The 2025 Tax Reform Acts Pt.2 - The Nigeria Tax Administration Act 2025

TA

Tunde & Adisa

Beyond The News: A Deep Dive Into The Nigeria Tax Laws (Policy Analysis Of The 2025 Tax Reform Acts Part 1)

TA

Tunde & Adisa

(Policy Analysis Of The 2025 Tax Reform Acts) Pt.3- The Nigeria Revenue Service (Establishment) Act 2025, And The Joint Revenue Board (Establishment) Act, 2025

TA

Tunde & Adisa

Taxation Of Non-Resident Petroleum Shipping Companies In Nigeria

BK

Babajide Koku & Co.

EFCC And Tax Enforcement: What Nigerian Companies Need To Know About Tax Investigations By The EFCC

UU

Udo Udoma & Belo-Osagie

E-Invoicing In Nigeria – A Practical Guide For Your Business

SB

Stren & Blan Partners

An Overview Of Vat Taxing In Nigeria: A Review Of Landmark Decisions On Double Taxtion

Gresyndale Legal

How The Nigerian Tax Reform Saves You More Money

TA

Tope Adebayo LP

Taxation Of The Informal Sector And Impact Of Presumptive Taxation

Gresyndale Legal

Cost Deductibility Rules For Upstream Petroleum Companies Under The NTA: Distinction Without A Difference?

KN

KPMG Nigeria

See more

Webinars

See More

Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

W

Walkers

Recorded on 2 Jul 2025 | 11:00 AM

Evolving Global Investigations Landscape: Risk Management and Response Strategies for International Businesses in Africa

SB

Stren & Blan Partners

Recorded on 24 Jun 2025 | 3:00 PM

(2nd Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 24 Jun 2025 | 9:00 AM

(1st Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Related Country Guides

Transfer Pricing

Transfer Pricing In An Inflationary Economy: Lessons For Nigerian Businesses By Victoria Taiwo And Omojo Adefila

Nigeria has grappled with sustained inflationary pressures in recent years, exerting widespread effects across all sectors of the economy.

KN

KPMG Nigeria

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

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

See more

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

See more

Withholding Tax

An Overview Of Vat Taxing In Nigeria: A Review Of Landmark Decisions On Double Taxtion

Value Added Tax (VAT) is a consumption tax levied on goods and services in Nigeria.

Gresyndale Legal

Navigating Joint Ventures In Nigeria: Legal Insights For Foreign Investors

For foreign investors seeking to access Nigeria's vast consumer market and resource-rich economy, joint ventures (JVs) remain one of the most viable entry. A joint venture enables parties to pool resources...

Nigeria Government

Adeola Oyinlade & Co

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

The relationship between tech and politics is uneasy. Regulatory uncertainty particularly in data protection, digital taxation, and internet freedoms creates a volatile environment for both startups and established firms

Nigeria Government

Gresyndale Legal

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

PA

PUNUKA Attorneys & Solicitors

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

Artificial Intelligence And Taxation In Nigeria

SP

SimmonsCooper Partners

See more

Capital Gains Tax

Navigating The 2025 UK Tax Reforms: Implications For Nigerian HNWIs

The UK government recently announced significant tax reforms that are sending ripples through global wealth corridors, particularly among High-Net-Worth Individuals (HNWIs) across the world —including Nigeria.

DC

DCSL Corporate Services Limited

Beyond The News: A Deep Dive Into The Nigeria Tax Laws (Policy Analysis Of The 2025 Tax Reform Acts Part 1)

Tax is not just a compulsory contribution to state revenue levied on people and businesses by the government but a policy instrument for prosperity and national development.

TA

Tunde & Adisa

Nigerian Tax Reform Acts: Structuring For Efficiency In An Evolving Fiscal Landscape

On June 26, 2025, the Federal Government of Nigeria signed into law a suite of tax reform legislation that consolidates and replaces over a dozen laws. The reforms are anchored on four principal Acts...

PL

Pavestones Legal

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

PA

PUNUKA Attorneys & Solicitors

Tax And Repatriation Strategies For Foreign-Owned Nigerian Businesses

TT

The Trusted Advisors

A 2025 Playbook For Private Capital In Nigeria: Charting Change

Nigeria Finance

UU

Udo Udoma & Belo-Osagie

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

A

Alliance Law Firm

Nigeria Tax Act, 2025: An Outlook Of Income And Profit Taxation Under The Nigeria Tax Act

TA

Tope Adebayo LP

The New Era Of Taxation In Nigeria: What Businesses And Individuals Should Know About The 2025 Tax Reform Acts

Adeola Oyinlade & Co

See more

Latest Videos

See more

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

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More