Imported law on imported services

by | March 15, 2018 12:45 am



On 19 December 2017, the Federal High Court, Lagos (“FHC”) per Kuewumi J., in  Appeal No.: FHC/L/4A/2016, upheld the decision of the Tax Appeal Tribunal (“TAT”) in Vodacom Business Nigeria Limited (“Vodacom”) v. Federal Inland Revenue Service (“the FIRS”). The TAT had held that Vodacom – a Nigerian entity – had the responsibility to charge…

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