Except in rare circumstances, it is illegal for a non-resident company to operate through a branch in Nigeria. The Nigeria-source income of a non-resident company is taxable (see the Taxes on corporate income section for more information).
Partner, Insourced Solutions for Tax
+234 1 271 1700 ext. 54031
Partner / Director Tax and Transfer Pricing
+234 1 271 1700 ext. 52001