While speaking at the West African Tax Administration Forum on 21 September 2021, the Nigerian Minister of Finance, Budget and National Planning, Zainab Ahmed, explained Nigeria's reasoning for not yet joining the OECD Inclusive Framework statement agreeing to a two-pillar solution to address the tax challenges arising from the digitalization of the economy. According to Minister Ahmed, one of the primary issues is the scope of the Pillar 1 solution on the allocation of tax rights to market jurisdictions, which would be limited to MNEs with EUR 20 billion in global revenue and above 10% profitability, which means just about...