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  • Updates to the Nigeria Tax Act (NTA), 2025 - KPMG Nigeria
    Updates to the Nigeria Tax Act (NTA), 2025 Following our initial newsletter on the Nigeria Tax Act, we note that some provisions in the harmonised version used to prepare the newsletter are different from the gazette which has now become publicly available
  • Updates to the Nigeria Tax Act (NTA), 2025 - assets. kpmg. com
    Updates to the Nigeria Tax Act (NTA), 2025 Following our initial newsletter on the Nigeria Tax Act, we note that some provisions in the harmonised version used to prepare the newsletter are different from the gazette which has now become publicly available While the structure and intent of the Act remain largely unchanged, a few notable refinements have been introduced in the signed version
  • Netherlands: Q A document on Minimum Tax Act 2024
    The Dutch tax authorities on September 2, 2025, published a question and answer (Q A) document (Dutch) regarding the Minimum Tax Act 2024 The Q A document provides important clarifications on the application of the minimum tax rules (Pillar Two global anti-base erosion (GloBE)) in the Netherlands and is intended to offer taxpayers practical guidance for implementing this complex legislation
  • The Nigeria Tax 1 (NTA), 2025 - assets. kpmg. com
    Issue No 8 2 | August 2024 The Nigeria Tax Act (NTA or “the Act”) repeals certain existing tax laws and consolidates the legal framework governing taxation in the country into a single legislation for simplicity and improved tax administration Consolidating tax provisions into one single document will also help to eliminate overlapping, conflicting or ambiguous provisions that can result
  • The Nigeria Tax Act (NTA), 2025 - KPMG Nigeria
    The overarching objective of the Act is to streamline Nigeria’s tax system by reducing the number of taxes to a manageable single-digit figure This reform is aimed at enhancing revenue generation, simplifying compliance procedures, and addressing regional disparities in tax administration
  • The Nigeria Tax Administration Act (NTAA), 2025
    The Act seeks to modernise tax collection processes, enhance compliance, optimise revenue and promote greater accountability within Nigeria’s tax system It introduces new regulatory structures, advances the digitalization of tax records, and enforces stricter compliance measures The primary objective is to establish uniform procedures for tax administration, ensuring consistency and
  • KPMG Flash News Income-tax Rules, 2026 Key updates from personal tax . . .
    Income-tax Rules, 2026: Key updates from personal tax perspective Executive summary On 8 February 2026, the Central Board of Direct Taxes (‘CBDT’) had released the draft Income-tax Rules (‘the draft Rules’) for public consultation
  • House passes “One Big Beautiful Bill Act” - kpmg. com
    The U S House of Representatives this morning passed H R 1, the budget reconciliation bill known as the “One Big Beautiful Bill Act ” The largely party-line vote for passage was 215-214 The bill includes, with some amendments, the tax title approved by the Ways and Means Committee last week That legislation would generally make the tax provisions of the 2017 Tax Cuts and Jobs Act (TCJA
  • Full text of One Big Beautifull Bill Act as passed by House
    Full text of “One Big Beautiful Bill Act” as passed by House The U S House of Representatives on May 22, 2025, passed H R 1, the budget reconciliation bill known as the “One Big Beautiful Bill Act ” Prior to passage by the full House, the Rules Committee made two sets of changes to the tax title approved by the Ways and Means Committee
  • Tax Laws (Ammendment) Act, 2024 - assets. kpmg. com
    Foreword The Tax Laws (Amendment) Act , 2024 (the Act) follows the rejection of the Finance Bill, 2024 and presents another opportunity for the Government to revisit some of the provisions that it had proposed in the Finance Bill, 2024 that the public rejected





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