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Nigeria
Sefton Fross
The Nigeria currency has been under a lot of pressure in recent times, owing to decrease in export earnings due to the instability in price of crude, increase in demand for the dollar, incursion of the corona virus ...
Andersen Tax LP
Prior to the enactment of the Finance Act, 2019, Section 13 of the Companies Income Tax Act as amended, provided the basis for the taxation of the profits of non-resident companies in Nigeria.
TNP
On 13th July 2020, Nigeria's apex bank, the Central Bank of Nigeria (the "CBN") issued Guidelines on the Global Standing Instruction (the "Guidelines" or "GSI") for individual accounts.
TNP
Chargebacks generally mean the reversal of a payment or request for repayment in a transaction previously settled or remitted.
Aekley Solicitors
All companies are faced with the unending need to access more capital and consequently, the appetite to adopt innovative and creative methods of raising funds with minimal liability is increasing.
Banwo & Ighodalo
On April 29, 2020, the Federal Inland Revenue Service ("FIRS") published a circular titled Clarification on the Provisions of the Stamp Duties Act (the "Information Circular") in order to...
LeLaw Barristers & Solicitors
Despite obvious challenges, Nigeria continues to aspire to be Africa's premier investment destination. In 2010, the Federal Government (FG)'s Roadmap for Power Sector Reform (RPSR)...
Banwo & Ighodalo
Pursuant to powers conferred under section 13(4) of the Companies Income Tax Act[1] ("CITA"), as amended by the Finance Act (2019), the Minister of Finance, on February 3, 2020, issued the Companies Income Tax...
LeLaw Barristers & Solicitors
Securitization is the process where illiquid assets or group of assets: receivables, credit card debts, car loans, student loans, home mortgages, commercial mortgages, etc. are pooled together into reference portfolio, ...
Sefton Fross
According to Roy Goode, a financier taking security for an advance is concerned to see that if the debtor's assets are insufficient to meet the claims of all his creditors, the financier will at least be...
Andersen Tax LP
The Honourable Minister of Finance, Budget and National Planning recently issued the Companies Income Tax (Significant Economic Presence) Order, 2020 ("the Order"). The Order, which is effective 3rd February, 2020, defines the ...
Resolution Law Firm
A Money Lending License in Nigeria can be used for consumer and commercial lending in Nigeria.
LeLaw Barristers & Solicitors
The FGFR provides the regulatory framework for FG's finance and accounting procedures.
PwC Nigeria
The FIRS circular on the taxation of Real Estate Investment Companies (REICs) is further to the recent amendments made by the Finance Act (FA), 2019 to the Companies Income Tax Act (CITA).
PwC Nigeria
The FIRS Circular reproduces some of the amendments to the SDA, such as the inclusion of electronic documents as instrument liable to stamp duties, electronic stamping and denoting of...
Udo Udoma & Belo-Osagie
In less than seventy days, all Reporting Financial Institutions will be required to file their first set of Information Returns in compliance with Income Tax Regulations.
LeLaw Barristers & Solicitors
Financial Inclusion (FinInc) has recently become an increasingly significant topic amongst all stakeholders (both public and private sectors), in Nigeria`s financial service industry (FSI).
LeLaw Barristers & Solicitors
It is no longer news that Nigerian banks are continually looking for better ways to improve their service delivery to customers, thereby making banking transactions easy, efficient and more secured.
TNP
The Finance Act 2019 introduces several changes to Nigerian tax laws. Some key changes introduced by the Finance Act are identified below:...
Tunde & Adisa
Secured creditors have greater options than unsecured borrowers in insolvency.
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