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MERGER OR ACQUISITION-WHICH OPTION IS VIABLE FOR OPTIMIZING THE ECONOMIC DEVELOPMENT TAX INCENTIVE UNDER THE NIGERIA TAX ACT 2025?
The Nigeria Tax Act 2025 introduces the Economic Development Tax Incentive (EDTI) to replace the Pioneer Status Incentive. This article examines how mergers and acquisitions interact with the EDTI...
DUE DILIGENCE THRESHOLD IN GARNISHEE PROCEEDINGS: NAVIGATING THE JUDICIAL INNOVATION INTRODUCED IN THE SUPREME COURT’S DECISION IN CENTRAL BANK OF NIGERIA V OCHIFE & 3 ORS
The Supreme Court’s decision in CBN v. Ochife & Ors marks a turning point in Nigeria’s garnishee proceedings. Judgment creditors must now demonstrate due diligence before initiating attachments, shi...
TAXATION OF RESIDUAL INCOME OF SETTLEMENTS, TRUSTS OR ESTATES UNDER THE NIGERIAN TAX ACT 2025
Residual income — the unapportioned earnings left after distributions in a settlement, trust, or estate — is not exempt from tax under Nigeria’s new tax regime. This article examines how the Nigerian...
DEEMED APPROVAL OF ECONOMIC DEVELOPMENT TAX INCENTIVE – ANY RESCUE BY THE BUSINESS FACILITATION ACT?
Nigeria’s new Economic Development Tax Incentive (EDTI) under the Nigeria Tax Act 2025 promises a modernized approach to investment-driven tax reliefs. Yet, a gap in approval timelines threatens to s...