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Tax Law and International Tax Law

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Comprehensive Guide: Personal Income Tax Deductions Under The Nigeria Tax Act 2025

It repeals several existing tax laws, including the Personal Income Tax Act, and it took effect from January 1, 2026.

Syntegral Legal Practice

Capital Gains Tax Under The Nigeria Tax Act 2025 – No Longer Business As Usual

The Nigeria Tax Act 2025 (NTA 2025), which came into effect on 1 January 2026, introduces a new framework for the taxation of capital gains in Nigeria.

KN

KPMG Nigeria

Understanding Advance Tax Rulings Under The Nigeria Tax Administration Act 2025

In Nigeria's evolving tax landscape, uncertainty about the application of tax laws to specific transactions poses significant risks...

UU

Udo Udoma & Belo-Osagie

Common Tax Myths In 2026: What Founders, Ceos & Business Owners Must Stop Believing

If you're a founder, CEO, or business owner in Nigeria, you've probably seen a lot of tax myths posing as "tax advice" everywhere lately.

CL

Charis Legal Practice

Implementation Of The Phased Rollout Of The E-Invoicing & Electronic Fiscal System (EFS) Regime

KN

KPMG Nigeria

Cash Vs Accrual: Unpacking The Value Addded Tax Remittance Dilemma In Nigeria

KN

KPMG Nigeria

New Tax Identification Rules In Nigeria: What Every Business Owner And Income Earner Needs To Know (NTAA 2025)

Adeola Oyinlade & Co

Stren & Blan Partners Tax Alert - Commencement And Application Of Nigeria's New Tax Laws

SB

Stren & Blan Partners

Tax Update: LIRS Issues Public Notices On The Enforcement Of Key Provisions Of The Nigeria Tax Administration Act, 2025

UU

Udo Udoma & Belo-Osagie

The Role Of Accredited Tax Agents Under The Nigeria Tax Administration Act, 2025

SP

SimmonsCooper Partners

TEMPLARS Transcripts: Tax Digest | February 2026

T

Templars

10 Key Benefits Of The Nigerian Tax Reform For MSMEs And Individuals

OA

Olisa Agbakoba Legal (OAL)

FAQs On Freight Tax Under The Nigerian Tax Act, 2025

AP

Advocaat Law Practice

Who Files Annual Tax Returns In Nigeria Under The 2025 Tax Reforms: The Employer Or The Employee?

SP

SimmonsCooper Partners

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Webinars

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11 Mar 2026 | 12:00 PM

Nigeria's Tax Playbook: Rules, Reliefs & Treaties

SP

SimmonsCooper Partners

Recorded on 20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

TC

CBA In-House Lawyers

Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

W

Walkers

Recorded on 2 Jul 2025 | 11:00 AM

Evolving Global Investigations Landscape: Risk Management and Response Strategies for International Businesses in Africa

SB

Stren & Blan Partners

Related Country Guides

Tax Authorities

Comprehensive Guide: Personal Income Tax Deductions Under The Nigeria Tax Act 2025

It repeals several existing tax laws, including the Personal Income Tax Act, and it took effect from January 1, 2026.

Syntegral Legal Practice

Understanding Advance Tax Rulings Under The Nigeria Tax Administration Act 2025

In Nigeria's evolving tax landscape, uncertainty about the application of tax laws to specific transactions poses significant risks...

UU

Udo Udoma & Belo-Osagie

Cash Vs Accrual: Unpacking The Value Addded Tax Remittance Dilemma In Nigeria

The question of whether Value Added Tax (VAT) should be remitted on cash or accrual basis has puzzled some taxpayers over the years. This uncertainty persisted, even with the amendments made to the VAT Act (VATA) via various legislations.

KN

KPMG Nigeria

New Tax Identification Rules In Nigeria: What Every Business Owner And Income Earner Needs To Know (NTAA 2025)

Adeola Oyinlade & Co

The Role Of Accredited Tax Agents Under The Nigeria Tax Administration Act, 2025

SP

SimmonsCooper Partners

TEMPLARS Transcripts: Tax Digest | February 2026

T

Templars

FAQs On Freight Tax Under The Nigerian Tax Act, 2025

AP

Advocaat Law Practice

Who Files Annual Tax Returns In Nigeria Under The 2025 Tax Reforms: The Employer Or The Employee?

SP

SimmonsCooper Partners

The Nigerian Tax Reforms – What It Means For MSMEs And Individuals

WT

WTS Blackwoodstone

See more

Tax Treaties

Accessing Treaty Benefits In Nigeria: A Call For Clarity And Reform

In an increasingly globalized economy, Double Taxation Agreements (DTAs) serve as critical instruments for fostering cross-border trade, investment, and cooperation

KN

KPMG Nigeria

Understanding Nigeria's Withholding Tax Regulations: A Guide For Businesses

The Deduction of Tax at Source (Withholding Regulations) 2024 (‘the Regulations') provides rules for deduction of tax at source from payment to taxable persons...

Gresyndale Legal

The Impact Of The Deduction Of Tax At Source (Withholding) Regulations 2024 On Non Resident Companies In Nigeria

A non resident company is a company registered or incorporated under the laws of another country.

Gresyndale Legal

Tax Gross-Up Clauses In Agreements And Nigeria's New Withholding Tax Regulations: Issues And Practical Considerations

UU

Udo Udoma & Belo-Osagie

Nigeria's APA Rules – A Mirror Reflection Of Global Practices Or Not?

KN

KPMG Nigeria

Should SMEs In Nigeria Be Excluded From Transfer Pricing Requirements?

KN

KPMG Nigeria

An Overview Of The Taxation Of Non-Resident Companies In Nigeria

Adeola Oyinlade & Co

The Impact Of The 2020 Finance Act On The Oil And Gas Industry In Nigeria

TA

Tope Adebayo LP

FHC Rules That Ancillary Income Earned By International Shipping Companies Does Not Constitute...

KN

KPMG Nigeria

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Transfer Pricing

Tax Update: LIRS Issues Public Notices On The Enforcement Of Key Provisions Of The Nigeria Tax Administration Act, 2025

Both the Nigeria Tax Act, 2025 and the Nigeria Tax Administration Act, 2025 (the "NTAA") became effective on 1st January, 2026.

UU

Udo Udoma & Belo-Osagie

The Role Of Accredited Tax Agents Under The Nigeria Tax Administration Act, 2025

Nigeria's tax system is undergoing one of its most comprehensive reforms in decades. The Nigeria Tax Administration Act 2025 ("NTAA" or the "Act") represents a major step toward a more efficient, transparent, and technology-driven tax administration.

SP

SimmonsCooper Partners

Year-End Tax And Transfer Pricing Compliance In Nigeria: Navigating Risks, True-ups, And Regulatory Scrutiny.

Year-end tax compliance has assumed heightened significance for multinational enterprises (MNEs) operating in Nigeria, particularly in the context of increased enforcement activities by the Federal Inland Revenue Service (FIRS)...

WT

WTS Blackwoodstone

Nigeria's: New Transfer Pricing Guidelines: What Global Finance Teams Must Know In 2025

Danol Partners

Nigeria's New Tax Laws On Taxation Of Non-Resident Companies: Departing From International Standard Principle

KN

KPMG Nigeria

Transfer Pricing In An Inflationary Economy: Lessons For Nigerian Businesses By Victoria Taiwo And Omojo Adefila

KN

KPMG Nigeria

Transfer Pricing And Arm's Length Principle In International Taxation: The Nigerian Perspective

SP

SimmonsCooper Partners

Nigeria Tax Reform Bill – Nigeria's Further Response To Global Deal And Potential Implications On Nigeria Transfer Pricing Landscape

KN

KPMG Nigeria

Economic Implications Of Transfer Pricing Audits And Adjustments On Nigerian Business Performance

KN

KPMG Nigeria

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Capital Gains Tax

Capital Gains Tax Under The Nigeria Tax Act 2025 – No Longer Business As Usual

The Nigeria Tax Act 2025 (NTA 2025), which came into effect on 1 January 2026, introduces a new framework for the taxation of capital gains in Nigeria.

KN

KPMG Nigeria

Stren & Blan Partners Tax Alert - Commencement And Application Of Nigeria's New Tax Laws

Following the enactment of Nigeria's comprehensive tax reform legislation in June 2025, the Nigeria Revenue Service (NRS) has, on 3 February 2026, provided clarification on the effective dates and application...

SB

Stren & Blan Partners

10 Key Benefits Of The Nigerian Tax Reform For MSMEs And Individuals

With the Nigerian Tax Reform Acts now in full effect for 2026, Nigerians are now operating under a tax framework designed to reduce burdens, encourage compliance, and support economic growth.

OA

Olisa Agbakoba Legal (OAL)

Business Restructuring: The Tax Angle

KN

KPMG Nigeria

4 Top Nigerian Tax Compliance Considerations For Boards In 2026

OA

Olisa Agbakoba Legal (OAL)

The Implementation Of The Nigeria Tax Act 2025 – Practical Guidance For Businesses

PL

Pavestones Legal

Understanding Personal Income Tax Under The Nigerian Tax Act 2025

Adeola Oyinlade & Co

CGT Implications For Tech Company Exits: Founders & Buyers

TA

Tope Adebayo LP

An Overview Of Nigeria's Tax Reform Acts: Key Changes & Implications For Individuals And Entities

LL

Lexworth Legal Partners

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Latest Videos

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Nigeria Commences Automatic Exchange Of Taxpayer Information

PW

PwC Nigeria

Is FIRS Empowered To Place A Lien On Tax Defaulter's Account? (Video)

DN

Deloitte Nigeria

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