Introduction: Transfer pricing has become an increasingly important issue in international taxation, including in Nigeria. To address concerns related to base erosion and profit shifting (BEPS), the Nigerian government has taken steps to align its transfer pricing regulations with global standards. The Finance Act 2019 introduced significant changes in this regard, affecting how multinational corporations […]

Introduction: Customs duties are a critical component of international trade, affecting both importers and exporters. In Nigeria, the Finance Act 2019 introduced significant changes to the customs duties regime, impacting how goods are imported and exported. These changes aim to streamline processes, enhance revenue collection, and support economic growth. In this article, we will explore

Introduction: The Finance Act 2019 represents a significant milestone in Nigeria’s fiscal policy landscape. This Act introduced a range of reforms aimed at modernizing the country’s tax system, promoting economic growth and enhancing revenue collection. To effectively implement the provisions of the Finance Act 2019, the Federal Inland Revenue Service (FIRS) plays a pivotal role.

Introduction: The digital economy has experienced exponential growth worldwide, transforming how goods and services are produced, delivered, and consumed. In Nigeria, as in many other countries, the Finance Act 2019 addressed the challenges and opportunities presented by the digital economy by introducing reforms to the taxation of digital services. This article explores key insights from

Introduction: The Sustainable Development Goals (SDGs) are a global agenda aimed at addressing some of the world’s most pressing challenges, including poverty, inequality, climate change, environmental degradation, peace and justice. To achieve these ambitious goals, countries must align their policies and practices with the SDGs. In Nigeria, the Finance Act 2019 represents a significant step