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Legal and Regulatory Framework Guiding Taxation of Income Derived by Foreign Companies in Nigeria

It is not novel to find companies expand their reach across borders by incorporating new business entities in foreign countries. There, in fact, exist foreign companies who derive income from Nigeria in one way or another. This Article seeks explore the tax liabilities of foreign companies deriving income in Nigeria. There are various laws which regulate the tax liabilities of individuals and companies or entities (foreign or local) who generate income in Nigeria. However, this Article will restrict its examination of the applicable tax laws to the tax liability of foreign companies in Nigeria. Read More

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