This publication sets out the basic information on tax and business regulatory issues that new investors need to know when investing in Nigeria. It also provides information about the country, its institutions and infrastructure.

We have updated the publication with changes in the tax and business regulatory environment since May 2008 when the last edition was published.

The information contained in this publication is intended to be of general interest to the reader and it does not address the circumstances of any individual or entity. Although the contents of the publication are correct to the best of our knowledge and belief at the time of going to press, readers are encouraged to seek specific professional advice before taking any action on the basis of opinions expressed.