Nigeria has introduced a 15 percent Minimum Effective Tax Rate (ETR) for large domestic companies and multinational enterprises. This move is changing how investors assess returns, dividend sustainability and cross-border tax exposure.
Under Section 57(1)(a) of the Nigeria Tax Act (NTA), qualifyi
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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.
