As Nigeria continues its drive to enhance government revenue, taxes play a pivotal role in funding the national budget. Transfer Pricing (TP) has not been exempt from this focus, with the Federal Inland Revenue Service (FIRS) increasingly conducting TP audits. Consequently, the likelihood of a taxpayer undergoing a TP audit has substantially risen. The elevated […]

The World Intellectual Property Organization (WIPO) defines Intellectual Property (IP) as creations of the mind, encompassing inventions, literary and artistic works, designs, and symbols used in commerce. In Nigeria, Intellectual Property rights are primarily governed and protected by three key legislations: the Copyright Act, the Patents and Designs Act, and the Trade Marks Act. Each

In our digital era, where technology has become pervasive, fraudsters have adeptly embraced digital methods to execute financial fraud. This underscores the need for forensic investigators to align their methodologies with this digital shift. Digital forensics, or computer forensics, constitutes a branch of forensic science dedicated to identifying, collecting, analyzing, and preserving digital evidence from

In an unpredictable economic landscape where businesses aim to broaden revenue streams to mitigate risks associated with a specific industry, a feasibility study becomes a pivotal component in the process of business diversification and investment evaluation. While the term may be unfamiliar to some, businesses routinely engage in feasibility studies, whether it’s researching proposed products

The issuance of a final and conclusive tax assessment marks the resolution of a tax dispute, bringing closure for both the taxpayer and the tax authority involved. In cases where the assessment is undisputed, the taxpayer is expected to settle the alleged tax liability. This finality grants the tax authority the power to take further