Posted By: | September 26, 2021 |

Boundaries: Taxation of Nigerian Residents Providing Varying Services Remotely for Non-Residents

When Covid-19 made landfall in Nigeria in Q1 2020, many Nigerians-for the first time in their professional careers had a taste of
remote work. However, this had been a norm in some sectors like the Information Technology (IT), Data Analysis, Copy Writing Industry and the like. The new reality is that remote or location irrelevant work arrangements leveraging technology has become
more common place, a situation that is likely to assume increasing dimension in the years to come; especially as they obviate or
minimise expatriate mobility costs.1 However, whilst associated regulatory issues with “offshoring” may be presumed to
insignificant, this may not always be the case.

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