• Tax

    In collaboration with a leading local accountancy firm, OBG provides an overview of the tax system, including information on corporate, sales and income taxes. Other topics include repatriation of profits, capital movements, investment incentives, Customs duties and free zones.
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Expected revisions to Jordan’s tax code seek to tackle avoidance and reduce the basket of goods covered by subsidies – measures aimed at cutting the budget deficit.


Over the past three years the Nigerian economy and public finances have been dealt a heavy blow by the fall in oil prices and depleted foreign exchange reserves. With the decline in oil revenue, focus has shifted to taxation as a source of income.


Many governments around the world have taken recourse to declaring periods of tax amnesty on the premise that it would encourage taxpayers to come forward and voluntarily declare their taxable income and ultimately drive revenue generation.


Micro-, small and medium-sized enterprises (MSMEs) are the driving force for economic activity and innovation. They contribute to growth through job creation, investments, exports and taxation. In Nigeria the economy is largely dominated by MSMEs, with an estimated 96% of all businesses falling in this category. MSMEs account for 84% of the...

Chapter | Tax from The Report: Nigeria 2017

In conjunction with Deloitte Nigeria, this chapter explores the taxation system, examining Nigeria’s investor-friendly environment.

It also contains a viewpoint with Yomi Olugbenro, Partner and Head of Tax, Deloitte Nigeria.

With Africa’s largest economy and its biggest population, Nigeria is the continent’s heavyweight. The country has been blessed with resource-rich lands, areas of great agricultural fertility and favourable demographics, but it has also had its fair share of challenges.