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