ECHOES OF TAX & LAW – CRITERIA AND SCOPE OF TAX INCENTIVES UNDER THE NIGERIAN STARTUP ACT
The Nigerian Startup Act, 2022 provides copious tax incentives for startups under the Act. However, for the purpose of seeking these incentives, and indeed for the general application of the Act, the term “startup” is often misconstrued. A startup is sometimes, confused with a business among the small and medium-scale enterprises (SME), or a…