NON- REMITTANCE OF PAYE AND WHT IN NIGERIA On 14 May 2019, the Tax Appeal Tribunal (TAT) sitting in Lagos, Nigeria, delivered da judgement in the case of Shell Nigeria Exploration […]
First Transfer Pricing Judgment in Nigeria – Prime Plastichem v. Federal Inland Revenue Service This article was first published in Financial Regulation International Volume 23 Issue 6, July/ August 2020. […]
The Implications of the Finance Act for the Nigerian Maritime Industry 1. INTRODUCTION The Finance Act 2020 was enacted by the National Assembly of the Federal Republic of Nigeria to […]
Understanding the Taxation of Charterparty Contracts in Nigeria’s Maritime Industry 1. INTRODUCTION The world over, every country has its own set of rules governing its coastal trade. Players in this […]