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TAXATION OF NIGERIAN-CONTROLLED FOREIGN COMPANIES: WHAT’S NEW?
From January 1, 2026, Nigerian companies with foreign subsidiaries (NCFCs) will face new tax obligations under the NTA 2025. They must pay income tax on undistributed NCFC profits and cover any...
NIGERIAN TAX REFORM AND THE FUTURE OF STAMP DUTY ADMINISTRATION IN NIGERIA: WILL STATE GOVERNMENTS BE AT THE SHORT END OF THE STICK?
Nigeria’s new Tax Administration Act (2025) consolidates tax powers under the Nigeria Revenue Service, creating uncertainty over State Governments’ authority to administer stamp duties. While his...
POWERS OF THE ACCOUNTANT GENERAL OF THE FEDERATION TO MAKE DEDUCTIONS AT SOURCE UNDER THE NIGERIA TAX ADMINISTRATION ACT, 2025 – ANY RESPITE FOR ACCOUNTANTS-GENERAL OF STATES?
Section 80 of the Nigeria Tax Administration Act, 2025 (NTAA) imposes a mandatory duty on the Accountant-General of the Federation (AGF) to recover unremitted tax revenues from Ministries...
MARITIME FINANCING IN NIGERIA: HOPES, REALITIES, AND WHAT THE LONG-AWAITED AUGUST 2025 CVFF DISBURSEMENT COULD MEAN FOR INDIGENOUS SHIP ACQUISITION AND OWNERSHIP
Maritime is capital-intensive. A single workboat, tug, PSV, or small tanker can run into the low–mid tens of millions of dollars; even coastal barges and crew boats require multi-million-dollar t...