By, Isaac Toluwashe Adeyanju[*] INTRODUCTION With the recent global awakening of online commercial markets across the economies of the earth, also came a corresponding increase in the rate of online business and commercial transactions across African economies, with values of Online commerce in Africa expected to reach $29 billion in 2022. To set the right […]

Section 4 of the Finance Act (FA) 2019 amends Section 13 of the Companies Income Tax Act (CITA). The amended section 13(2) deals with the taxation of nonresident companies (NRCs) i.e. companies that transact businesses in Nigeria other than Nigerian companies. Section 13 taxes four categories of NRCs viz: a company that has a fixed […]