A ceiling, or a concession? When assessing an incentive, what matters more for project sponsors, investors, and lenders: the size of the headline benefit, or
Prior to 2026, the taxation of collective investment schemes (“CISs”) in Nigeria was governed by fragmented provisions under the Companies Income Tax Act, the Personal
Nigeria’s tax reform continues to take shape with the issuance of the Nigeria Presumptive Tax Regulations, 2026. The regulations established a simplified income tax regime
Nigeria’s tax administration framework is undergoing a major digital transformation through the rollout of the Rev360 platform and the Merchant-Buyer Solution (“MBS”) electronic fiscalisation/e-invoicing system.
UUBO is pleased to have contributed to the 2026 Chambers and Partners Tax Controversy Global Practice Guide, authoring both the Law & Practice and Trends
In structuring cross-border financing arrangements, parties have traditionally relied on long-standing tax incentives to optimise funding costs and enhance the attractiveness of investment opportunities in Nigeria. One
In structuring transactions, parties typically seek to adopt a structure that optimises their tax position. To achieve this, they often undertake extensive tax analysis and
With the Nigeria Tax Administration Act, 2025 now in force, there is an increased focus on the practical enforcement of Nigeria’s new tax administration framework.
Udo Udoma & Belo-Osagie (UUBO) is pleased to have contributed to the 2025 edition of the Doing Business in Nigeria: Overview Q&A Guide, published by
Udo Udoma & Belo-Osagie is proud to celebrate our Senior Associate, Kelechi Ibe, on his distinguished recognition as a “Rising Star” in the prestigious 2026
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