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EOTI TAX ACADEMYCAREERSCONTACT

Reflections on Tax & Business Innovation

Thought-provoking essays exploring how tax policy intersects with business strategy, innovation, and global economic change.

Tax Consequences of Debt Cancellation or Debt Forgiveness in Nigeria

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.

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

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.