

The Digitalization of Advance Tax Rulings: The use of machine learning to improve the ease of doing business, preventing avoidable litigation and ensuring better policy decisions.
By Chiedozie Kelechi Ogbu and Eze Kenechukwu. Introduction The need for an advanced tax ruling may arise where there is an uncertainty as to the correct application or interpretation of tax law to a set of facts. In such cases, the tax payer can apply to the tax authority for an interpretation of the statute
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Open Banking in the Nigerian Financial Sector
Introduction A few years ago, we were not able able to withdraw with our ATM-cards from other banks. This flexibility and ease that we probably have taken for granted as a result of open banking. With open banking, authorized third-party providers can help you save your money and you can borrow as well as pay
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