Nigeria Tax

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Fresh from a rebasing exercise in April 2014 that boosted 2013 GDP by 89% to $509.97bn, Nigeria now ranks not only as Africa’s most populous country, but also as its largest economy. It has long played an outsized regional role, making up 76% of West Africa’s GDP and around 60% of its population.

As Nigeria continues to seek ways to diversify its economy, governments and corporate organisations recognise the importance of a dynamic tax system that is not only geared toward fiscal growth but addresses today’s business environment. The government, especially through the Federal Inland Revenue Service (FIRS) and the Joint Tax Board, is adopting...

How do the recently introduced transfer pricing rules affect investors?

CORPORATE ENTITIES: Nigeria has rules and regulations governing the operation of corporate entities. A foreign entity intending to do business in Nigeria is required by the Companies and Allied Matters Act (CAMA) to incorporate a Nigerian company for that purpose. Branch operations/offices of foreign...

Chapter | Tax from The Report: Nigeria 2013

In conjunction with PwC Nigeria, OBG explores the taxation system, examining Nigeria’s investor-friendly environment. OBG talks to Taiwo Oyedele, Partner & Head of Tax, PwC Nigeria.

As the single most populous nation in Africa, Nigeria recently overtook South Africa as the largest economy on the continent. Natural resources, oil and gas in particular, comprise the country’s single largest revenue-earner but the 170m person economy also has seen significant activity in recent years into the industrial, financial, telecoms and – as of 2013 – power sectors.

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