Nigeria Tax

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Chapter | Tax from The Report: Nigeria 2016

In conjunction with SIAO, OBG explores the taxation system, examining Nigeria’s investor-friendly environment.

OBG talks to Ituah Ighodalo, Managing Partner, SIAO, on strengthening the tax system and increasing revenues.

The most populous country and arguably the largest economy on the continent, Nigeria is widely regarded as an African powerhouse.

While the tax burden in Nigeria is fairly in line with regional levels, the country is consistently rated lower than similar economies in areas like number of tax payments and time needed to comply. The “Paying Taxes” 2014 report, a joint study of tax regimes in 189 economies by PwC and the World Bank, finds that on average globally a medium-sized company has a total tax...

Nigeria undertook a rebasing exercise of its GDP in 2014. This brings into sharper focus the very low taxrevenue-to-GDP ratio, which is now about 8% and a much lower ratio of 4% for non-oil taxes. There is pressure on the government to improve the ratio, but in reality this is not a quick fix. It will require a broad-based approach to address the complexity of tax...

Nigeria, like other nations, has rules and regulations governing the operation of corporate entities in the country. 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 or offices of foreign companies are not allowed in the country except in...

Chapter | Tax from The Report: Nigeria 2015

In conjunction with PwC, OBG explores the taxation system. There is also a viewpoint from Taiwo Oyedele, Partner and Head of Tax and Regulatory Services, PwC Nigeria, on the need for reforms to streamline the tax system.

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