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THE 2025 TAX REFORM ACTS AND THE NIGERIA STARTUP ACT: RECONCILING INCENTIVES, COMPLIANCE, AND GROWTH
Nigeria’s 2025 Tax Reform Acts introduce a performance-based incentive framework that reshapes how startups and investors access tax relief. This article examines how the new regime aligns with the N...
ECONOMIC DEVELOPMENT TAX INCENTIVE UNDER THE NIGERIA TAX ACT, 2025: ANY POTENTIAL ADVANTAGES FOR FREE ZONE ENTITIES?
The Nigeria Tax Act 2025 replaces blanket free zone tax exemptions with a conditional, performance-based regime and introduces the Economic Development Tax Incentive (EDTI). This article examines...
TAXATION BY PROXY UNDER THE NIGERIA TAX ACT 2025 – KEY IMPLICATIONS FOR COMPANIES, OFFICERS, AND INDIVIDUALS (COIS)
The Nigeria Tax Act 2025 reshapes how tax liability is identified and enforced, expanding chargeability to include directors, officers, trustees, family representatives, and other proxies. This...
CROWDFUNDING, COMPLIANCE AND CAPITAL: HOW SEC RULES ARE REDEFINING VENTURE FINANCE IN NIGERIA
Nigeria’s SEC Rules on crowdfunding have reshaped how early-stage capital is raised, providing structure, accountability, and investor protection in a market long dominated by informal schemes. This a...