The Federal Inland Revenue Service (FIRS) issued an outcome statement (via Twitter) on 13 April 2023 regarding a two-day workshop held with the OECD on maximizing the benefits of the OECD's two-pillar solution for Nigeria. Nigeria has generally opposed the two-pillar solution and is one of a few OECD Inclusive Framework members that have not yet joined the Inclusive Framework statement agreeing to the two-pillar solution to address. However, the country has apparently softened its stance, at least in relation to the Pillar 2 global minimum tax. The outcome statement provides that Nigeria needs to participate in the development of...