It is increasingly common for tax practitioners to be involved in disputes that span multiple jurisdictions. We operate in a global economy. Supply chains cross continents, and the increasing role of technology accelerates the pace at which economic activity becomes divorced from the structures intended to tax it.
On Tuesday 4 April 2023, the President of the Federal Republic of Nigeria delivered the Nigerian Data Protection Bill 2023 (“the Bill”) to the Senate and House of Representatives chambers of the National Assembly for their consideration.
On Friday, 17 March 2023, President Mohammadu Buhari assented to the Constitution (Fifth Alteration) Bill, 2023. Exactly a year ago, the House of Representatives and Senate approved forty-four of the sixty-seven constitution alteration bills presented without differences and transmitted them to
Quick reference guide enabling side-by-side comparison of local insights, including into types of private equity transaction; corporate governance, disclosure and timing considerations; dissenting shareholder rights; key purchase agreement provisions; participation of target company management; tax; fnancing; shareholders’ agreements; exit strategies (including IPOs); target sectors; cross-border considerations; club/group deals; and key recent developments.
Generally, aviation taxes are complex. With airlines flying across territorial jurisdictions and spending only a portion of their total distance in any particular sovereign state, the question of when and how to tax their income arises.
The Federal Government, through the National Lottery Regulatory Commission (NLRC), regulates lottery and gaming under the National Lottery Act, 2005 and the National Lottery Regulation, 2007(as amended). At the state level, some states also pass laws to regulate the industry such as the Lagos State Lotteries and Gaming Authority Law 2021
Under the Nigerian Data Protection Regulations 2019 (NDPR), a Data Protection Compliance Organisation (DPCO) is ‘any entity duly licensed by [the Nigerian Data Protection Bureau] for the purpose of training, auditing, consulting and rendering services and products for the
On 16th January 2023, the SSK DR team led by our Partner, Mrs. Chinasa Unaegbunam obtained a judgment against a top commercial bank at the High Court of Rivers State, Port Harcourt Division. The case involved issues of
Do you know that under the Nigerian Data Protection Regulations 2019 (NDPR), data controllers and processors who determine the processing and process the personal data of natural persons in Nigeria and/or citizens of Nigeria respectively,
In Nigeria, taxation of capital gains is governed by the Capital Gains Tax Act Cap C 1 LFN 2004 (CGTA), Finance Act 2019, Finance Act 2020, and the Finance Act 2021. As outlined in the public presentation of the approved 2023 budget, it is expected that the Finance Bill 2022 will receive
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