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Nigeria: Status of implementation of BEPS recommendations

Nigeria: Status of implementation of BEPS

The base erosion and profit shifting (BEPS) project—an initiative of the Organisation for Economic Cooperation and Development and the G20 nations—was launched in 2013 to address the issues of profit shifting and tax avoidance by multinational enterprises.


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The KPMG member firm in Nigeria has prepared a report that examines the current state of BEPS implementation in Nigeria with a focus on the eight BEPS actions that have been implemented—by way of changes to existing legislation, introduction of new regulations or issuance of guidelines and information circulars by Nigeria’s Federal Inland Revenue Service.

Read a March 2020 report [PDF 372 KB] prepared by the KPMG member firm in Nigeria

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