The Taxmobile Transfer Pricing Note 2022/ 2023 is a year-long compilation of Transfer Pricing updates, reports, expert reviews, articles, editorials and opinions across the globe. The document also details key happenings in global tax, international tax, OECD updates and other regional efforts in the regulation of taxes on a
global scale.

#TTPN is compiled with the sole aim of providing a robust collection on the subject matter by reputable sources for research purposes and bridging the information gaps on the latest development surrounding Transfer Pricing.

The Transfer Pricing Note is a go-to for practitioners that want to advance their knowledge of the practice and stay in touch with the current trend.

Taxmobile Transfer Pricing Notes 2022/2023

Taxmobile.Online Nigerian Tax Guide is a comprehensive guide to the administration of major taxes in Nigeria. Written and published by
Taxmobile.Online, the book covers all the major taxes in Nigeria, including Companies Income Tax, Personal Income Tax, Capital Gains Tax, Petroleum Profit Tax, Stamp Duties, Capital Gains, and Education Tax.

The book is designed to provide clear and concise explanations of the tax laws and regulations in Nigeria and to help members of the public particularly tax enthusiasts understand their rights and obligations under these laws. By and large, It is an essential resource for tax professionals, business owners, and individuals who want to stay up-to-date with the latest developments in tax law and administration.

The Taxmobile.Online Nigerian Tax Guide is organized into chapters, each covering a different tax topic. The chapters include detailed information on tax rates, filing requirements, exemptions, deductions, and other important tax-related issues. The book is also aimed at helping readers apply the concepts covered in the book to real-world situations.

In addition to its comprehensive coverage of major taxes in Nigeria, the Tax Guide also guides tax planning and compliance, including strategies for minimizing tax liabilities and avoiding tax-related disputes. The book also
includes a glossary of key tax terms and a referenced citation for future consultation.

Overall, the Taxmobile.Online Nigerian Tax Guide is an indispensable resource for any tax enthusiast and anyone who needs to navigate the complex world of Nigerian tax law.

Taxmobile Nigerian Tax Handbook

The Taxmobile Tax Manual is the documentation of tax news in Nigeria within a calendar year plus 2 months of outlook into the new year. As a publication of Taxmobile.Online distributed across the online and traditional print media, the #TNTM offers you a beyond-the-surface analysis of tax news alongside its accompanying implications to tax administrators/consultants,
taxpayers and tax regulatory bodies during the period under view.

This review covers for the period of January 2021 to February, 2022 in which we analyzed a minimum of top ten (10) tax issues in each month. No doubt, the year 2021 saw major changes to our tax realm largely influenced by the quest to capture digital tech giants in the tax net.

We hope that you find this publication useful as a professional guide, research material, business implementation needs and of course, as a worthy companion during your coffee break or midnight stretch.

Taxmobile Nigerian Tax Manual 2021/2022

The Taxmobile Tax Manual is the documentation of tax news in Nigeria within a calendar year plus 2 months of outlook into the new year. As a publication of Taxmobile.Online distributed across the online and traditional print media, the #TNTM offers you a beyond-the-surface analysis of tax news alongside its accompanying implications to tax administrators/consultants,
taxpayers and tax regulatory bodies during the period under view.

The #TNTM also suggests actionable measures to navigate the tax policies &amp; administration.
This review covers for the period of January 2020 to February, 2021 in which we analyzed a minimum of top ten (10) tax issues in each month. No doubt, the year 2020 saw major changes to our tax realm largely influenced by the quest to capture digital tech giants in the tax net.

We hope that you find this publication useful as a professional guide, research material, business implementation needs and of course, as a worthy companion during your coffee break or midnight stretch.

The Taxmobile Nigerian Tax Manual 2020/2021

The Nigerian Tax Review is the documentation of tax news in Nigeria within a calendar year. As a publication of Taxmobile.Online distributed across the online and traditional print media, the #NTR offers you a beyond-the-surface analysis of tax news alongside its accompanying implications to tax administrators/consultants, tax payers and tax regulatory bodies during the period under view. The #NTR also suggests actionable measures to navigate the tax policies &amp; administration.

This review covers for the period of January to December, 2022 in which we analyzed a minimum of top ten (10) tax issues in each month. No doubt, the year 2022 saw major changes to our tax  realm largely influenced by the quest to capture digital tech giants in the tax net.

We hope that you find this publication useful as a professional guide, research material, business implementation needs and of course, as a worthy companion during your coffee break or midnight stretch.

The Nigerian Tax Review 2022

Principle of Tax Administration in Nigeria is a must-have for tax practitioners who desire to enjoy a smooth sail in navigating the tax administration within the ambient of Nigerian law.

This submission brought into the limelight different sources of tax laws in the country, the responsibilities and collection of different taxes/levies, constituents of abuse of taxpayers' rights, and construction of tax statutes; all with the hindsight of administering tax systems in Nigeria.

Principle of Tax Administration in Nigeria

This book dives into the adoption of mediation as a potent strategy for resolving tax disputes in Nigeria. It highlights the role of the parties involved in the process stipulated by law, bringing into proper perspective the different approaches to mediation among other critical areas of the subject matter.

The legal basis for the use of mediation in Nigeria's Taxation, the relevance of mediation in the tax process, the suitability of mediation and other important phenomena of the subject matter was simplified in the book.


PRACTICAL GUIDANCE FOR REVENUE STAFF ON THE USE OF MEDIATION IN RESOLVING TAX DISPUTES IN NIGERIA

Since the introduction of a capital gains tax by the Capital Gains Tax Decree 1967 (No. 44) re-enacted in Cap 42 of the Laws of the Federation of Nigeria, the need to localize the intricacies of the tax cannot be over-emphasized as it is identical to the provisions available in the UK.

This monograph explains what constitutes a gain, the reason for capital gain tax, its elements, chargeable gains and chargeable assets, exempted gains and other important aspects of the concepts all from a Nigerian perspective.


NOTES ON CAPITAL GAINS TAX

This book was first produced in March 1994 as an attempt to respond to an urgent and felt need to provide some guidance on the then newly introduced Value Added Tax Decree No. 102 of 1993 which came into effect on the 1st of December 1993. The text was co-authored with Bayo Buari now His Royal Highness Alhaji Muhammed Yakubu Adebayo Buari (MBA, FCA, FCMA,FCIS ACIB, ACIM, AMNIM),Olomu of Omupo, Kwara State, who was my colleague in the then Trade Bank Plc at Ilorin. At that time we had no benefit of any previous Nigerian work on the subject and had to adopt many intuitive approaches to issues guided in the main by the training we both received on the subject matter in the United Kingdom, he at the London School of Accountancy and me at the London School of Economics and Political Science. We also received guidance from the more established United Kingdom texts.

This third edition which is wholly rewritten and updated is a solo effort and it remains an introductory text with the aim of assisting the business community and their professional advisers to prepare for VAT in an efficient manner. This work is not a substitute for professional advice, but will hopefully serve as an invaluable tool for all those involved in the preparation for VAT in their business or as tax advisers or tax administrators and also students preparing for the taxation examinations of the various professional institutes.

Introduction to VAT in Nigeria - M.T Abdulrazaq

This monograph covers all there is to a Tax Appeal Tribunal establishment and looks at its constitutional backings, power and jurisdiction. The importance of a tax appeal tribunal is also brought into full glare.

Tax Appeals in Nigeria

In recent times, there has been the urge for tax authorities in Nigeria to carry out spontaneous and sporadic tax audits and investigations on taxpayers suspected of tax evasion or some tax crimes. In doing so, most times, the tax authorities, in the anxious desire to exercise their powers, sometimes adopt illegal methods in tackling taxpayers. The taxpayers, on the other hand, are quick to resist the incursion into their pockets by means that may be unlawful but nevertheless convenient to them. This book explains the legal and accounting limits of the powers of the tax authorities in audits and investigations by setting out the rules of engagement in tax audits and investigations in Nigeria.

Rules of Engagement in Tax Audits And Investigation  in Nigeria

The rules guiding the interpretation of statutes cannot be lightly regarded, most especially as it relates to the interpretation of tax legislation and the approach of the courts when exercising their judicial discretion to opt for one of the several rules. This is more so imperative in the light of the fact that the interpretational rule applied by the courts often determines how they interpret statutory provisions and ultimately the application of such provisions to the determination of tax disputes being adjudicated upon. In this regard, therefore, the rule of interpretation opted for by the court determines the outcome of the judicial proceedings, and where the court has opted for the wrong rule of interpretation and consequently interpreted tax legislation wrongly, it is inevitable that its judgment and final verdict on the suit would have been reached in error (Perincuriam), and would always readily be set aside on appeal. However, where such wrongful interpretation and application of tax legislations is reached by the apex appellate judicial body (i.e The Supreme Court), then the wrongful conclusion would, unfortunately, ensure in perpetuity and set in oppressive binding precedence on lower courts, until the apex appellate judicial body exercises the courage to reverse itself. In the light of the intriguing complexities entangling the interpretation of tax legislation, and its importance in determining the outcome of tax disputes; this monograph seeks to evaluate in detail the rules of interpretation of statutes as applied by the courts in relation to tax legislation; the approach of Nigerian courts in the interpretation of statutes and tax legislation; and the vital role of efficient and effective legal drafting of legislations and its impact on the interpretation and application of tax laws by the courts.

Interpretation of Taxing Statutes in Nigeria

This easy guide explores the nitty-gritty of taxation of trade, taking into perspective contributing factors like Profits of Trades, Businesses, Professions or Vocations. In driving home its points, it highlighted relevant court decisions in the past, cases and constitutional dynamics to explain this critical concept.

Taxation of Trade, Business, Profession or  Vocation

The Federal Inland Revenue Service (FIRS) in the exercise of the powers conferred on it by Section
61 of the Federal Inland Revenue Service (Establishment) Act No. 13 of 2007 released a revised
Income Tax (Transfer Pricing) Regulations (Regulation) in August 2018 but with a commencement date of 12th March 2018. The revised Regulation revoked an earlier Regulation introduced in 2012 to provide the legal framework and specify rules for transfer pricing implementation in Nigeria. The revised Regulation is aimed to increase and simplify transfer pricing compliance in the country with
the introduction of certain administrative compliance requirements which were not in the previous Regulation. This article examines the reporting and compliance requirements under the revised Regulations and seeks to elucidate the provisions as they would affect multinational companies and others doing business in the country.

REPORTING AND COMPLIANCE REQUIREMENTS UNDER THE NIGERIAN INCOME TAX (TRANSFER PRICING)  REGULATIONS

The inspiration to produce, after twenty-one years, the second edition of this work remains the same as that of the first edition which arose out of my discovery from the post-graduate studies in tax law carried out at the London School of Economics (LSE) and the Ahmadu Bello University, Zaria. I discovered that our tax law posed several problems of interpretation and even became more aware 
of the lack of adequate source materials and of the need to provide such materials. I began to write this book in the hope that it would go a long way to meet obvious needs of law and accountancy students, lawyers, accountants, tax advisers and tax administrators who need to know the limits of the advice they could give or the extent of their powers as well as the taxpayer who needs to understand and anticipate the ways of the tax authorities in the hope that by understanding their powers they will utilize it to the entire benefit of the nation.

Nigerian Tax Offences and Penalties - M.T. Abdulrazaq

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