Financial Instruments Tax and Accounting Review
Consumption tax, double taxation and the Taxes and Levies (Approved List for Collection) Act (Amendment) Order 2015 – the lingering labyrinth
This article by Okanga O Okanga examines the legal implications of the 2015 amendment of the Schedule to the Taxes and Levies
(Approved List for Collection) Act on issues of fiscal federalism and double taxation in Nigeria, with specific emphasis on
consumption tax.