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Significant Economic Presence And Taxation Of Non-Resident Companies In Nigeria - Tax

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This article examines these conditions and evaluates the
implication of the Finance Act 2019 and SEP Order on NRCs in
Nigeria
Over the years, the World has evolved into a global village and
the way business is carried out has changed greatly. With the
advent of technology, the rate at which businesses have expanded
their coverage from one part of the world to another is
unprecedented and faster when compared with the evolution of
international tax in Africa and domestic tax laws which guides the ....

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Finance Act 2020: Key Changes To The Nigeria Tax Regimes - Tax

Introduction
In a bid to ensure that economic and financial challenges faced
by the country are promptly managed and addressed through revised
and definite economic policies, President Muhammadu Buhari signed
the Finance Bill 2020 into law which is now known as the Finance
Act 2020 ( The Act ) on December 31, 2020 alongside the
2021 Appropriation Bill. This aligns with best practices in
different jurisdictions across the world where existing tax
legislations and framework are annually reviewed in order to
support each year s budget and a major aspect of the
initiatives suggested by the President Enabling Business
Environment Council (PEBEC) and the National Tax Policy
Implementation Committee. ....

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