corporate taxation

A Comprehensive Guide to Capital Gains Tax Under the Nigeria Tax Act 2025: Framework, Computation, and Strategic Implications

A Comprehensive Guide to Capital Gains Tax Under the Nigeria Tax Act 2025: Framework, Computation, and Strategic Implications Introduction Capital Gains Tax under the Nigeria Tax Act 2025 represents a fundamental pillar of Nigeria’s newly consolidated fiscal framework. The enactment of this all encompassing statute has systematically reformed the taxation of chargeable gains, introducing clearer definitions, explicit exemptions, and integrated…

A Critical Analysis of the Taxation of Exit Compensation for Board and Senior Management Staff under the Nigeria Tax Act, 2025

A Critical Analysis of the Taxation of Exit Compensation for Board and Senior Management Staff under the Nigeria Tax Act, 2025 Introduction The Taxation of Exit Compensation for Board and Senior Management Staff under the Nigeria Tax Act, 2025 represents a critical shift in Nigeria’s fiscal landscape. The consolidation of various tax laws into this single Act has created a new, definitive…

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