Nigeria Withdraws Suspension of CbC Report Local Filing for Non-Parent Entities

Nigeria's Federal Inland Revenue Service (FIRS) issued a public notice on 4 January 2022 announcing that it has withdrawn the suspension of the CbC report local filing requirement for non-parent constituent entities that was provided by a notice issued in May 2021. The withdrawal of the suspension follows a review of Nigeria's compliance with the confidentiality and data safeguard requirements …
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