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Nigeria’s Alignment with the OECD BEPS Framework: Legislative Reforms under the Nigeria Tax Act, 2025

  • lawhermon
  • Feb 13
  • 1 min read
Nigeria has taken major legislative steps to limit base erosion and profit shifting (BEPS) risks and to align its domestic tax framework with emerging global standards. The OECD describes BEPS as strategies that exploit gaps and mismatches in tax rules to shift profits to low- or no-tax jurisdictions, undermining the integrity and fairness of tax systems. Click the button below to read more
Nigeria has taken major legislative steps to limit base erosion and profit shifting (BEPS) risks and to align its domestic tax framework with emerging global standards. The OECD describes BEPS as strategies that exploit gaps and mismatches in tax rules to shift profits to low- or no-tax jurisdictions, undermining the integrity and fairness of tax systems. Click the button below to read more

 
 
 

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