Tag: tax-fairness

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Navigating the Void: Why Nigeria Needs a Corporate Deferred Prosecution Agreement (DPA) Framework

In a standard DPA regime, a company that self-reports and cooperates can avoid the "corporate death penalty" of a criminal conviction. In Nigeria, we are currently forced to rely on the Administration of Criminal Justice Act (ACJA) 2015.
While the ACJA provides for Plea Bargaining, it is a fundamentally different animal from a DPA:

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KPMG Identifies Errors, Inconsistencies, Gaps, Others in New Tax Laws by James Emejo

• Says shortfalls need urgent reconsideration to attain stated objectives of tax reform  •Seeks action on controlled foreign companies, taxation of non-resident persons, imposition of tax, deductions allowed, others  •Calls for exclusion of withholding tax on insurance premiums paid to non-residents Global advisory services firm, KPMG has exposed gaps, errors, omissions, and inconsistencies in the …

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