Introduction Nigeria’s fiscal framework is undergoing significant transformation, driven by a series of tax reforms aimed at modernizing the tax system, expanding the tax base, and promoting economic growth. These reforms are part of the government’s broader strategy to address inefficiencies, increase revenue, and align the country’s tax system with global best practices. Over the […]

Introduction Nigeria’s commitment to regional integration has taken a significant leap forward with the adoption of the Community Rules for the Elimination of Double Taxation with member states of the Economic Community of West African States (ECOWAS). These rules, enacted through an Order signed by the Minister of Finance on May 1, 2023, aim to