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Company Income Tax

Tax and Regulatory Matters for Foreign Investors in Nigeria

TAX AND REGULATORY MATTERS A FOREIGN INVESTOR MUST AVERT HIS MIND IN NIGERIA by Ayoade Apelegan Nigeria is ranked 131st on the World Bank’s 2020 Doing Business index. The ease of doing business score shows an economy’s absolute position relative to the best regulatory performance. The implication of this is that foreigners are on the lookout to establish businesses in…

The Impact of Finance Act, 2019 on Businesses in Nigeria

THE IMPACT OF FINANCE ACT, 2019 ON BUSINESSES IN NIGERIA By Ayoade Apelegan The Finance Act is a fiscal policy statement, which shows how the Government intends to finance budgeted expenditure and achieve other socio-economic objectives. The Finance Bill 2019, which was submitted to the National Assembly by President Muhammadu Buhari alongside the 2020 Appropriation Bill, and signed into law…

FINANCE BILL 2019

FINANCE BILL 2019 We say a piece of legislation is a bill when it is yet to be passed as a law by the Houses of Assembly, it is termed a Bill. Finance Bill is a Bill contains legislations about a country’s finance just as the name suggest. It could be about taxes, government expenditures, government borrowings, revenues, etc. The…

TAX PLANNING & AVOIDANCE SCHEMES IN NIGERIA

TAX PLANNING & AVOIDANCE SCHEMES IN NIGERIA According to the Wikipedia, it describes tax by saying “tax (from the Latin taxo) is a compulsory financial charge or some other type of levy imposed upon a taxpayer (an individual or legal entity) by a governmental organization in order to fund various public expenditures”. A failure to pay, along with evasion of or resistance to taxation,…

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