Nigeria’sFederal Ministry of Financehas announced changes to the withholding tax regime. The changes technically entered into force on 1 July 2024, except for gaming sector regulations, which will take effect from 1 October 2024. The government said, however, it will start full implementation by ...
after new rules were gazetted on 27 January 2023 in theIncome Tax (Financial Derivatives) Regulations of 2023. The new 15% withholding tax enters into force on 1 January 2023, and will impact Kenyan companies that gain from such financial ...
Withholding tax is not classified among the different types of taxes in Nigeria like the Companies Income Tax, Personal IncomeTax, Petroleum Profits Tax etc, though it is embedded in most of the tax laws. Unlike other types of taxes that have laws establishing them and stipulating the extent ...
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) was ratified and entered into force for Singapore on 1 April 2019. Amendments made by the MLI to these treaties have taken effect....
WITHHOLDING TAX AND CORPORATE FINANCIAL PERFORMANCE: EVIDENCE FROM THE CONSTRUCTION INDUSTRY IN NIGERIAdoi:10.7813/2075-4124.2012/4-4/B.22L. A. NwanyanwuB. D. KiabelInternational Journal of Approximate Reasoning