Publications
In-depth reflections and practical insights examining taxation, business innovation, policy reform, and cross-border developments.
Reflections on Tax & Business Innovation
View all →
Jun 20, 2025
Tax Consequences of Debt Cancellation or Debt Forgiveness in Nigeria
A detailed analysis of the tax implications of debt cancellation, debt forgiveness, and debt-for-equity swaps under Nigerian tax law.
Feb 10, 2025
Delmas v FIRS: Determination of Non-Freight and Inbound Freight Income, and What it Means for the Ongoing Tax Position of International Shipping Lines in Nigeria
A critical examination of the Federal High Court decision in Delmas v FIRS and its implications for inbound freight income and international shipping lines in Nigeria.
Tax Insights
View all →
Aug 28, 2025
Key Highlights of the Kenyan Finance Act 2025 for Taxpayers Engaged in Cross-Border Trade
An overview of the key provisions of the Kenyan Finance Act 2025 affecting cross-border taxpayers, including SEPT, APAs, MTT, and new corporate tax incentives.
Aug 5, 2025
The 2025 Global Tariff Wars and an Uncertain Economic Outlook
An analysis of the 2025 US-led tariff escalation, retaliatory global trade measures, and their implications for cross-border trade and domestic tax systems.
Aug 4, 2025
Understanding the Arm’s Length Principle in International and Nigerian Transfer Pricing Regulation
An in-depth examination of the arm’s length principle, comparability analysis, and Nigeria’s evolving transfer pricing regulatory framework.