Following a consultation period earlier in the year, Nigeria’s Federal Inland Revenue Service (FIRS) has indicated its intention to move forward with the requirement that non-resident companies operating in Nigeria through a permanent establishment (PE) include information required under the Companies Income Tax Act (CITA) when filing their returns, including: Audited financial statements, Tax computations on actual profits, A duly completed self–assessment form, Evidence of tax payment, Transfer pricing returns, and Other relevant information Until now, most non-residents operating in Nigeria through a PE have been allowed to file tax returns on a deemed profit basis. Although the Nigerian tax...