Recent Publication

Monthly Tax Newsletter

ACS Newsletter May - June 2021
In this newsletter, we have examined the following matters:  Taxation of Digital Services on International Transactions and Matters Arising:  Finance Act 2020 – Impact on Agro-Allied Businesses Engaged in Intermediate and Final Crop Processing:
March - April 2021 Ascension Tax Newsletter
In this newsletter, we have examined the following matters: 1.International Employee Taxes 2. Small Companies and the Withholding Tax Conundrum
February 2021 Ascension Tax Newsletter
In our newsletter for the month of February 2021, we have reviewed an amendment made to the Customs and Excise Tariff, Etc. (Consolidation) Act by the Finance Act 2020, in which telecommunication services provided in Nigeria may now be charged with duties of excise at a rate prescribed by the President through an Order.

Transfer Pricing Newsletter

The emergence of the digital economy and new business models in our technology-enabled, borderless world have created a seismic disruption in the international tax framework. Typically, the profits of a Multinational Enterprise (MNE) will come under the tax net of a country if it has a Permanent Establishment (PE) in that country and the profits are directly attributable to that PE.
Fintech: Risks and Opportunities in Intellectual Property (IP) Taxation
Further to our earlier publication, we continue our discussion on the key Transfer Pricing issues with respect to Intellectual Property, which are relevant to Companies in the Financial Technology (Fintech) Sector.

Tax Alert

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