Nigeria Suspends CbC Report Local Filing for Non-Parent Entities

Nigeria's Federal Inland Revenue Service (FIRS) has updated its Country-by-Country (CbC) Reporting guidance page with the publication of a public notice on the suspension of local filing requirement for non-parent constituent entities until further notice. Other requirements continue to apply, such as the filing of CbC notifications.
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PUBLIC NOTICE ON LOCAL FILING PROVISION IN REGULATION…
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