Nigeria is tightening its rules on royalty payments, a move that could raise the tax bills of foreign companies operating through local branches.
Under the Nigeria Tax Act (NTA) 2025, permanent establishments (PEs) of non-resident companies may no longer be able to deduct royalty payments made to
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Chioma Nwangwu
Chioma Nwangwu is a Tax Reporter at BusinessDay, covering Nigeria’s tax policies, regulatory reforms, and compliance trends. She reports on how evolving tax rules impact businesses, investors, and the economy, translating complex fiscal regulations into clear, actionable insights.
