TAX
AELEX is the exclusive contributor to the Inward Investment and International Taxation Review in Nigeria
AELEX is the exclusive contributor on the Nigerian Chapter of the 12th edition of The Inward Investment and International Taxation Review. The guide provides an overview of tax laws and regulations applicable in Nigeria and was authored by […]
Value-Added Services: examining its regulatory framework and its impact on the telecommunications sector
The value-added services (VAS) subsector in Nigeria is projected to generate USD500 million by the end of 2021. The subsector, which is regulated by the Nigerian Communications Commission, requires licences and approval before any […]
DOING BUSINESS IN NIGERIA 2021
We are delighted to have contributed to the Nigeria Chapter of Corporate Tax 2021, a global corporate tax guide published annually by Chambers and Partners. The Chapter was jointly authored by Theophilus Emuwa and Jibrin Dasun.
This year’s publication […]
Doing Business in Nigeria
ǼLEX is the author of the Nigeria chapter of the Chambers Doing Business In…2020 Guide. The Chapter offers insight on Nigeria’s legal system – including laws on employment, tax, competition, data protection, intellectual property as well […]
Finance Act 2019 – Tax Implications for the Private Equity Industry
On 13 January 2020, President Muhammadu Buhari signed the Finance Bill, 2019 (now Finance Act, 2019) into law. The Act made significant changes to legislation such as the Companies […]
Potential value-added tax liabilities for foreign private equity firms: The fallout from Allan Gray v. FIRS
In its recent decision in AllanGray Investment Management Nigeria Limited v Federal Inland Revenue Service, the Tax Appeal Tribunal (TAT) held that a foreign company (which engages an agent in Nigeria to provide marketing or distribution services) will […]