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February 14, 2020
With the Nigerian fiscal landscape constantly in a state of flux and the frequent push and pull by the government aimed at improving the economic fortunes of the country, the...
January 8, 2020
2 January 2020 marked the commencement of the implementation of the Nigerian Stock Exchange (NSE or the Exchange) Rules Governing Free Float Requirements for Issuers Listed on the Nigerian Stock...
December 20, 2019
In January 2019, the president of the Federal Republic of Nigeria signed the Federal Competition and Consumer Protection Act (the FCCPA) into law, which introduced a new regime and authority...
October 24, 2019
By a public notice (“the Notice”) issued by the Federal Inland Revenue Service (“the Service” or “FIRS”), a tax office-specific and peculiar to Non-Resident persons as defined under Nigerian law...
October 21, 2019
Recently, a bill for an Act to amend the Deep Offshore and Inland Basin Production Sharing Contract Act, (the Bill) passed the third reading at the Senate and currently awaits...
September 26, 2019
The Tax Appeal Tribunal (“TAT“) on 17.09.19, sitting in Lagos, in the matter of Earth Moving International v. Federal Inland Revenue Service1, delivered judgement to the effect that; (x) a...
August 23, 2019
The Federal Inland Revenue Service (“FIRS”), in a Public Notice, issued a guidance to the public and taxpayers in general on Withholding Tax (“WHT”) and Value Added Tax(“VAT”) deductible on...
July 23, 2019
Two common expressions that have gained currency in trade parlance, “les absents ont toujours tort” (absent people are always wrong), and “if you are not at the table, you are...
June 17, 2019
The Value Added Tax (“VAT”) exemption currently enjoyed on commissions (a) earned on the traded value of shares; (b) payable to the Securities and Exchange Commission; (c) payable to the...
May 23, 2019
We conclude our software licensing series with Part D which is focused on ownership and registrability of intellectual property in software. Using the UK, USA and Nigeria as case studies,...
February 14, 2020
With the Nigerian fiscal landscape constantly in a state of flux and the frequent push and pull by the government aimed at improving the economic fortunes of the country, the...
January 8, 2020
2 January 2020 marked the commencement of the implementation of the Nigerian Stock Exchange (NSE or the Exchange) Rules Governing Free Float Requirements for Issuers Listed on the Nigerian Stock...
December 20, 2019
In January 2019, the president of the Federal Republic of Nigeria signed the Federal Competition and Consumer Protection Act (the FCCPA) into law, which introduced a new regime and authority...
October 24, 2019
By a public notice (“the Notice”) issued by the Federal Inland Revenue Service (“the Service” or “FIRS”), a tax office-specific and peculiar to Non-Resident persons as defined under Nigerian law...
October 21, 2019
Recently, a bill for an Act to amend the Deep Offshore and Inland Basin Production Sharing Contract Act, (the Bill) passed the third reading at the Senate and currently awaits...
September 26, 2019
The Tax Appeal Tribunal (“TAT“) on 17.09.19, sitting in Lagos, in the matter of Earth Moving International v. Federal Inland Revenue Service1, delivered judgement to the effect that; (x) a...
August 23, 2019
The Federal Inland Revenue Service (“FIRS”), in a Public Notice, issued a guidance to the public and taxpayers in general on Withholding Tax (“WHT”) and Value Added Tax(“VAT”) deductible on...
July 23, 2019
Two common expressions that have gained currency in trade parlance, “les absents ont toujours tort” (absent people are always wrong), and “if you are not at the table, you are...
June 17, 2019
The Value Added Tax (“VAT”) exemption currently enjoyed on commissions (a) earned on the traded value of shares; (b) payable to the Securities and Exchange Commission; (c) payable to the...
May 23, 2019
We conclude our software licensing series with Part D which is focused on ownership and registrability of intellectual property in software. Using the UK, USA and Nigeria as case studies,...