Worldwide: Sales Taxes: VAT, GST

Subscribe

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.

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)

Remote Work And PE: What The OECD's New Framework Clarifies, And What It Leaves Unresolved

The 2025 Update to the OECD Model Tax Convention Commentaries provides guidance on when a home or remote location can give rise to a fixed place of business PE under Article 5(1).

South Africa Tax

WW

Webber Wentzel

Africa Tax In Brief

According to the OECD's Revenue Statistics in Africa 2025 report released in December 2025, tax revenues as a percentage of GDP have increased in 24 countries...

E

ENS

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

WT

WTS Blackwoodstone

End-Of-Year Report On The Nigerian Oil And Gas Industry

TA

Tope Adebayo LP

Business Restructuring: The Tax Angle

KN

KPMG Nigeria

4 Top Nigerian Tax Compliance Considerations For Boards In 2026

OA

Olisa Agbakoba Legal (OAL)

Nigeria's New Tax Laws: Inherent Errors, Inconsistencies, Gaps And Omissions

KN

KPMG Nigeria

Nigeria's New Tax Regime: A Taxpayer's Guide To Compliance, Offences, Penalties, Enforcement, And Dispute Resolution

BI

Banwo & Ighodalo

Bill To Approve The 2026 General State Budget

P

PLMJ

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

LL

Lexworth Legal Partners

VAT Under The NTA 2025: What Digital Platforms And Fintechs Need To Know

TA

Tope Adebayo LP

Overview And Key Provisions Of The Nigerian Tax Reform Acts

Danol Partners

Top 11 Fundamental Rights Every Nigerian Must Claim In 2026

Nigeria Government

OA

Olisa Agbakoba Legal (OAL)

Understanding Personal Income Tax Under The Nigerian Tax Act 2025

Adeola Oyinlade & Co

All You Need To Know About Nigeria's Newly Signed Tax Reform Acts

GS

Goldsmiths Solicitors

Nigeria's FinTech Regulatory Framework: Key 2025 Developments And Outlook For 2026

Nigeria Technology

UU

Udo Udoma & Belo-Osagie

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

SP

SimmonsCooper Partners

Commissioner Of Domestic Taxes vs ICEA Lion General Insurance Co Ltd (Income Tax Appeal E105 Of 2023)

The Appellant (KRA) initiated a compliance review on the Respondent (ICEA Lion General Limited) , a limited liability licensed to conduct insurance business in Kenya.

SG

SNG Grant Thornton

Kenya | Commissioner Of Domestic Taxes Vs Sendy Limited

The Appellant (KRA) initiated an audit on the Respondent (Sendy Limited), a digital platform connecting third-party transporters to customers. KRA raised a VAT assessment of Kshs 82,248,150.74 on Sendy's gross receipts...

South Africa Tax

SG

SNG Grant Thornton

The Nigeria Tax Reform Act 2025 And How It Affects Businesses

On June 26, 2025, President Bola Ahmed Tinubu signed into law a historic package of tax reform legislation, marking the most comprehensive overhaul of Nigeria's fiscal architecture in decades.

SM

Sobowale, Medidem & Bello

Ghana National Budget 2026: Key Fiscal Policy Changes

The Government has presented a generally bullish, growth‑driven budget for 2026, balanced with cautious stabilisation measures aimed at consolidating gains...

E

ENS

Nigeria's New IP And Intangibles Tax Rules — What Startups Need To Know (Tax And Tech Series 1)

TA

Tope Adebayo LP

SARS Debt Collection

South Africa Tax

SG

SNG Grant Thornton

Africa Tax In Brief

E

ENS

Upstream Petroleum Taxation Under The Nigeria Tax Act – Key Imperatives

KN

KPMG Nigeria

Impact Analysis Of The Nigerian Tax Reforms On The Mining Sector

KN

KPMG Nigeria

The Nigerian Tax Reform Act 2025 And How It Affects Businesses

SM

Sobowale, Medidem & Bello

The Effect Of The Amendment Of The NEPZ Act And The OGEFZ Act By The Nigeria Tax Act 2025

IS

Ikeyi Shittu & Co.

Registration Of An NGO In Nigeria: For Foreigners And Nigerians

Nigeria Commercial

HC

Highlaw Chambers

The Nigerian Tax Reform Acts: Implications For Non-Residents Persons – Individuals & Companies

WT

WTS Blackwoodstone

Navigating Legal And Policy Pathways For Electric Vehicle Infrastructure In Nigeria

Nigeria Transport

T

Templars

The Effect Of The Amendment Of The NEPZ Act And The OGEFZ Act By The Nigeria Tax Act 2025

Export processing zones were introduced in Nigeria as part of a broader industralisation strategy to drive economic growth through the promotion of non-oil export business by way of provision...

IS

Ikeyi Shittu & Co.

Registration Of An NGO In Nigeria: For Foreigners And Nigerians

Charity organizations popularly known as Non-governmental organizations (NGOs) play a vital role in addressing various social, economic, and environmental issues.

Nigeria Commercial

HC

Highlaw Chambers

The Nigerian Tax Reform Acts: Implications For Non-Residents Persons – Individuals & Companies

Without doubt, the promulgation of the Nigerian Tax Reform Acts portends significant impact for non-resident persons (i.e., individuals and business which do not have their tax residency in Nigeria).

WT

WTS Blackwoodstone

Navigating Legal And Policy Pathways For Electric Vehicle Infrastructure In Nigeria

The phrase "the new three" has become increasingly common in global clean energy discourse, particularly in relation to how China, the world's largest electric vehicle ("EV") player...

Nigeria Transport

T

Templars

Beyond The News: A Deep Dive Into The Nigeria Tax Laws (Policy Analysis Of The 2025 Tax Reform Acts Part 1)

TA

Tunde & Adisa

Know Your Taxes: The Tax Reforms And Your Statutory Filing Obligations - A Simplified Guide

In our previous publications, we reviewed the provisions of the Tax Reforms Act, 2025, and did a deep analysis of the 4 tax laws introduced by virtue of these reforms.

TA

Tunde & Adisa

Policy Analysis Of The 2025 Tax Reform Acts Pt.2 - The Nigeria Tax Administration Act 2025

In our previous publication, we commenced a 4-part policy analysis of the 2025 Tax Reforms Act and took a deep dive into the objectives and core provisions of the Nigeria Tax Act (NTA).

TA

Tunde & Adisa

The VAT Advantage: Smart Tax Moves For Vendors In The Food And Beverage Industry

For enterprises in South Africa that operate within the dynamic food and beverage industry, understanding and effectively utilising indirect tax incentives are a powerful way to enhance profitability and gain a competitive edge.

South Africa Tax

WW

Webber Wentzel

An Overview Of Vat Taxing In Nigeria: A Review Of Landmark Decisions On Double Taxtion

Value Added Tax (VAT) is a consumption tax levied on goods and services in Nigeria.

Gresyndale Legal

Analysis Of The Tax Changes Introduced By The Finance Act, 2025

AK

Anjarwalla & Khanna

Secondary Tax Implications Of Transfer Pricing Adjustments: An Extra Layer Of Complexity

E

ENS

Cost Deductibility Rules For Upstream Petroleum Companies Under The NTA: Distinction Without A Difference?

KN

KPMG Nigeria

Mandatory VAT Apportionment Reporting To SARS

South Africa Tax

E

ENS

Navigating The Tax Landscape For Itinerant Workers In Nigeria

KN

KPMG Nigeria

Tax Tuesday: How Does The New Tax Act Affect SMEs?

PA

PUNUKA Attorneys & Solicitors

The Sale Of Shares In A Property-Owning Company: How It Works And The Tax Implications

South Africa Tax

BI

Barnard Inc.

Series On The Tax Reform Acts 2025: What Is New And What You Should Know

UU

Udo Udoma & Belo-Osagie

Navigating Joint Ventures In Nigeria: Legal Insights For Foreign Investors

Nigeria Government

Adeola Oyinlade & Co

Ghana's 2025 Tax Reforms: VAT On Insurance, Fuel Levy Hikes, And A New Informal Sector Scheme

uA

Firmus Advisory

A Comprehensive Guide To Doing Business In Kenya: Focus On The Technology Sector – Part 3

Nigeria Government

Gresyndale Legal

Part 3 - Foreign Investment In Uganda

Uganda Government

Gresyndale Legal

The Power Sector Investor (Nigerian Guide) Part C

Gresyndale Legal

A 2025 Playbook For Private Capital In Nigeria: Charting Change

Nigeria Finance

UU

Udo Udoma & Belo-Osagie

A Discourse Of The Key Provisions Of The Nigerian Tax Reform Acts, 2025.

A

Alliance Law Firm

See more

Latest Videos

See more

Strategies To Enhance South Africa's Global Competitiveness (Video)

SG

SNG Grant Thornton

Trade And Taxes 4th Episode (Video)

SG

SNG Grant Thornton

Tax Masterclass | VAT – BGR 16, Issue 3: A Revised Standard Apportionment Method (Video)

E

ENS

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More