A Nigerian subsidiary of Check Point Software Technologies was penalised by the FIRS for failing to file a country-by-country report. The Tax Appeal Tribunal found the CbCR Regulations unconstitutional because the FIRS Board did not exist when they were made. In 2025, Nigeria's Federal High Court dismissed the FIRS appeal, confirming the regulations were invalidly made and unenforceable against the taxpayer ... Read more

The Nigerian Tax Appeal Tribunal ruled in August 2023 that administrative penalties imposed by the Federal Inland Revenue Service on Check Point Software Technologies for failure to file a country-by-country report were unconstitutional and void. The Tribunal found that the FIRS Board, the only authority legally empowered to enact CbCR regulations, did not exist between 2012 and 2020, rendering all related regulatory actions null and void ... Read more

A French shipping company operating cargo routes to and from Nigeria contested additional income assessments for 2014 and 2015, arguing exemption under Article 8 of the France-Nigeria Double Taxation Treaty as interpreted by the OECD Commentary. The Nigerian Federal High Court ruled in favour of the tax authority in June 2023, upholding the assessments and rejecting the taxpayer's treaty-based arguments against taxation of its Nigerian-source shipping income ... Read more

Nigeria LNG Limited routed management fee payments to Shell's shipping arm through a Bermuda subsidiary, arguing the fees were offshore reimbursements exempt from Nigerian withholding tax. The Federal Inland Revenue Service challenged the arrangement as artificial. The Tax Appeal Tribunal agreed in December 2021, holding the Bermuda entity was a conduit, the fees were Nigeria-sourced, and withholding tax plus penalties applied ... Read more

A Nigerian plastics and petrochemicals trader applied an internal CUP method to value purchases from its offshore related party, switching to TNMM when third-party comparables were unavailable. The Nigerian Tax Authorities rejected both analyses, applied TNMM to 2013 and 2014 transactions, and issued a ₦1.74 billion assessment. In February 2020, the Tax Appeal Tribunal upheld the assessment, finding the taxpayer had not justified its choice of method or profit level indicator ... Read more

Ponticelli Upstream, a non-resident EPC contractor on a Nigerian offshore oil and gas project, challenged additional corporate income tax assessments issued by the Nigerian tax authority on the basis that an agent-type arrangement created a permanent establishment under the Nigeria-France treaty. The Tax Appeal Tribunal allowed the appeal in 2019, setting aside the assessments on procedural grounds after finding the taxpayer had been unlawfully denied its statutory right to object, breaching fair hearing principles ... Read more