The income of a person or company will be liable to tax in Nigeria based on residence. A local business that generates all its profits…
Nigeria's Federal Inland Revenue Service (FIRS) has declared the automatic exchange of information on financial accounts with 105 countries. International co-operation between tax administrations is…
On 24 June 2019, the Court of Appeal (CoA), supported the ruling of the Federal High Court (FHC), in Vodacom Business Nigeria Limited (Vodacom) and…
Businesses engaged in cross-border transactions must address the impact of their operations in another country. One of the vital issues is international tax, including double…
Each country has its own tax laws. Nigeria, for instance, adopts the residency principle while some countries apply the source principle in deciding whether a…