PwC s Business School 2018 Tax Academy Curriculum

Transcription

1 PwC s Business School 2018 Tax Academy Curriculum

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3 PwC s Business School 2018 Tax Academy Schedule of Topics Lagos Time: 9:00am-1:00pm Date: Venue: Landmark Towers (Grand Junction), Victoria Island, Lagos Topics: 16 Jan 20 Feb 20 Mar 17 Apr 15 May 19 Jun 17 Jul 21 Aug 18 Sep 16 Oct 20 Nov 18 Dec The fiscal dynamics of doing business and paying taxes in challenging times. Keeping abreast of recent developments in the tax system and the new incentives regime. Global cooperation and changes to the Nigerian transfer pricing rules: Impact and implications for stakeholders. The changing business landscape, common regulatory pitfalls and compliance function effectiveness. Tax management in the digital age: Data analytics and tax intelligence. Personal income tax, pensions and other statutory contributions: Managing exposures and avoiding common errors. Nigerian Labour Law and Employment Practices: Key issues and insights to put you ahead. Transfer Pricing Audits: Risk assessment, audit process, common pitfalls and tools to keep you safe. Optimising your business operations for value and positive outcome: Balancing tax planning, effective compliance and tax morality. Hot topics in tax audit management and dispute resolution: Post VAIDS matters arising, risk-based audit and cooperative compliance. Tax governance and business sustainability: Navigating regulatory hurdles and managing bureaucracy. Tax engagement ecosystem and project management: Balancing stakeholder expectations and leading for results.

4 PwC s Business School 2018 Tax Academy Schedule of Topics Abuja Time: 9:00am-4:00pm Date: 24 May Venue: Protea Hotel, Asokoro Abuja Topics: Keeping abreast of recent developments in the tax system and the new incentives regime. The changing business landscape, common regulatory pitfalls and compliance function effectiveness. 22 Nov Personal income tax, pensions and other statutory contributions: Managing exposures and avoiding common errors. Hot topics in tax audit management and dispute resolution: Post VAIDS matters arising, risk-based audit and cooperative compliance. Management Training for Nigerian SMEs Time: 9:00am-3:00pm Session 1 Venue: Landmark Towers (Grand Junction) Session 2 5 Jun 4 Dec As a business owner, we know you are interested in International Financial Reporting Standards, Branding for your Business, Fund raising, Writing a winning proposal, Recruiting for a small businesses and Tax planning. In this session, we will deal with these issues and more. T:+234 (1) Ext: pwctaxacademy@ng.pwc.com Mobile/Whatsapp:

5 2018 Tax Academy Our Lagos Details

6 Landmark Towers (Grand Junction), Victoria Island Lagos Time: 9:00am-1:00pm 16 January 2018 Topic: The fiscal dynamics of doing business and paying taxes in challenging times. In the 2018 Doing Business Report, Nigeria was one of the most improved economies, moving 24 places from 169 to 145. On the ease of paying taxes, Nigeria moved 11 places from 182 to 171. Some of the successes recorded so far are attributable to improvements in business regulation and taxation. The 2018 Budget was also presented to the National Assembly in November 2018 containing key provisions for revenue generation and various sectors of the economy. In this session, we will analyse the Doing Business and Paying Taxes Reports, highlight specific improvements to business regulation and taxation, and discuss the 2018 Budget. We will also articulate potential challenges and opportunities for taxpayers and businesses. articulate the specific improvements to the Ease of Doing Business and Paying Taxes Indicators identify key provisions of the 2018 Budget and possible impacts for them and their organisations, and gain insights to help them address the challenges while taking advantage of the opportunities. 1. Analysis of the 2018 Ease of Doing Business and Paying Taxes Report. 2. Update on specific improvements and action plans on the key indicators. 3. Overview of the 2018 Budget. 4. Review of the fiscal provisions in 2018 Budget, MTEF and ERGP. 5. Case studies. 6. Conclusions. 7. Questions and answers. 1 PwC Tax Academy- Lagos

7 Landmark Towers (Grand Junction), Victoria Island Lagos Time: 9:00am-1:00pm 20 February 2018 Topic: Keeping abreast of recent developments in the tax system and the new incentives regime. The popular saying that change is the only constant thing in life is an apt description of the tax system. In addition, the renewed focus on tax revenue generation, ongoing implementation of the National Tax Policy, review of tax incentives regime and global initiatives have led to constant changes in tax laws, regulations and administrative practices. As a result, taxpayers have to keep abreast of these developments to ensure effective compliance and tax value optimization. In this session, we will discuss the recent changes to major incentive schemes including Pioneer Status Incentive, Export Expansion Grant, and Infrastructure Development Credit. We will also analyse the various public notices by the JTB, FIRS, LIRS and other relevant agencies. demonstrate adequate knowledge of the various changes to the tax system and incentives regime know the developments in the tax space around regarding tax authorities' administrative approach, and determine how to take advantage of tax incentives and ensure compliance with the recent changes. 1. Overview of tax incentives and contextual issues. 2. Detailed discussion of changes to the major incentive schemes. 3. Tax policy implementation update and expected changes. 4. JTB, FIRS and LIRS Notices. 5. Customs and excise duties changes. 6. Stamp duties changes. 7. PENCOM notices. 8. VAIDS progress report. 9. Case studies. 10. Conclusions. 11. Questions and Answers. PwC Tax Academy- Lagos 2

8 Landmark Towers (Grand Junction), Victoria Island Lagos Time: 9:00am-1:00pm 20 March 2018 Topic: Global developments and changes to the Nigerian transfer pricing rules: Impact and implications for stakeholders. Transfer pricing has become a key tax risk area for business groups given that tax authorities are paying more attention to the pricing of domestic and cross-border transactions. This is further exacerbated by the global initiatives ranging from exchange of information, capacity building and audit assistance. As FIRS intensifies audit of transfer pricing and related issues, focus is shifting towards substance and pricing of related party transactions. In this session, we will discuss how these global initiatives are impacting the law and practice of TP in Nigeria. We will also discuss latest changes to the OECD's TP guidelines, ATAF's risk assessment tools and suggested approach to TP, use of exchange of information tools, and recent experiences that you can learn from. become aware of recent global TP developments that are shaping TP regulations and practice in Nigeria. become aware of the latest or likely changes to the Nigerian TP rules and practices of the FIRS. be able to assess how these changes will increase the TP risks associated with specific intercompany transactions. know the steps they can take to reduce their TP risk and minimize related exposures. 1. Overview of transfer pricing from a business and tax perspective 2. Global developments the revised OECD guidelines; the revised UN guidelines; the work of the Global Forum and the Platform; global TP cases etc. 3. ATAF's risk assessment tool and recommended TP legislation. 4. Recent / expected changes to the Nigerian TP regulations 5. Recent development and real life case studies from Nigeria. 6 Impact and implications for stakeholders 7. How to stay safe 8. Conclusions 9. Questions and Answers 3 PwC Tax Academy- Lagos

9 Landmark Towers (Grand Junction), Victoria Island Lagos Time: 9:00am-1:00pm 17 April 2018 Topic: The changing business landscape, common regulatory pitfalls and compliance function effectiveness. The rapidly evolving business landscape is changing the way we do business, technology is also playing a major role. What was once acceptable and legal could now be viewed as unethical and illegitimate. Professionals in business and those charged with governance, have an important role in detecting and preventing potential non-compliance with laws and regulations. Governments and other regulators continue to introduce rules and restrictions often resulting in huge compliance burden, sanctions and financial penalties. These include NOCLAR, NOTAP restrictions, CAMA rules, FRCN guidelines and so on. In this session, we will articulate the key requirements, obligations and impact of these regulations and standards on professionals charged with compliance function effectiveness. gain knowledge about changes in business regulations and operating environment become aware of new compliance obligations on organisations and relevant professionals identify regulatory pitfalls that may undermine compliance function effectiveness; and know the practical challenges, grey areas and how they can be addressed 1. Overview of the changing business landscape. 2. New rules and changes - NOTAP, NOCLAR, CAMA & FRCN Regulations. 3. Future proofing your tax compliance effectiveness. 4. Common regulatory pitfalls. 5. Relevant Enabling Business Environment initiatives. 6. Conclusions. 7. Questions and Answers. PwC Tax Academy- Lagos 4

10 Landmark Towers (Grand Junction), Victoria Island Lagos Time: 9:00am-1:00pm 15 May 2018 Topic: Tax management in the digital age: Data analytics and tax intelligence. Technology is changing the way we do business with innovation and big data at the centre of this revolution. Today, organisations, government, taxpayers and other stakeholders are leveraging the power of data analytics and tax intelligence to enhance business value and out-perform their competitors. Data analytics and tax intelligence now play a critical role in tax management, compliance and reporting. Tax authorities at all levels now use e-tax initiatives, yet some organisations tax functions are grappling with long-standing inefficient and manual processes, resulting in significant time being spent on getting data in the right form or at the right level for tax purposes. In this session, we will look at tax management in the context of current and future technological developments, and the role of data in building a robust tax management function that is fit for purpose. At the end of the session, participants should be able to: critically assess the changing role of the current tax management function and how to adapt to become the tax function of the future be aware of various digital initiatives that will impact on tax management demonstrate a working knowledge of the operations of a tax function in the digital age outline the importance of data analytics and tax intelligence in managing taxes determine how the current tax function will have to adapt to support and keep pace with the wider business. 1. Overview and key elements of Tax Management Framework 2. Tax function and the changing roles and processes 3. Digital tax initiatives and solutions 4. Tax knowledge management tools 5. Automation, data analytics and artificial intelligence 6. Extensible Business Reporting Language and tax 7. Contentious and practical issues 8. Case studies 9. Conclusions 10. Questions and Answers 5 PwC Tax Academy- Lagos

11 Landmark Towers (Grand Junction), Victoria Island Lagos Time: 9:00am-1:00pm 19 June 2018 Topic: Personal income tax, pensions and other statutory contributions: Managing exposures and avoiding common errors. Individual taxes and statutory contributions form the largest portion of total payments made by taxpayers in many countries. Key issues often centre on taxation of international assignees, high net-worth individuals, taxation of fringe benefits and BIK, and non-employment income taxes. In addition, statutory contributions such as NSITF, Pension, NHIS, NHF etc can sometimes be problematic. These problem areas often create undue animosity between employers and the relevant agencies and could lead to drawn out tax audits and cases which end up at the tax appeal tribunal. In this session, we will take participants, through a detailed analysis of personal income tax and statutory deductions. demonstrate an in-depth knowledge of personal income tax and how it applies to their circumstances correctly compute PAYE for both local employees and expatriates appraise applicable statutory contributions and procedures for optimal compliance identify, prevent and manage common errors regarding personal income tax and statutory contributions. 1. Overview of Personal Income Tax. 2. Legal basis for calculating PIT and other statutory deductions. 3. Contentious issues and common errors. 4. Requirements for calculating PIT and other statutory deductions. 5. Taxation of high net-worth individuals and direct assessment. 6. PIT Management: Liaising with the relevant agencies. 7. Trends and future expectations. 8. Case studies. 9. Conclusions. 10. Questions and Answer. PwC Tax Academy- Lagos 6

12 Landmark Towers (Grand Junction), Victoria Island Lagos Time: 9:00am-1:00pm 17 July 2018 Topic: Nigerian Labour Law and Employment Practices: Key issues and insights to put you ahead. The Labour law provides the legal basis for on how employers and employees should relate, the rights of each, and to an extent explains how income is structured and outlines minimum benefits. A proper understanding of the labour laws is important as it regulates employment and employment practices. The provisions of the law are changing and professionals need to stay up-to-date with trends and developments to ensure compliance. In this session, we will take participants through a journey into the labour law and employment practices in Nigeria. We will also review key issues and provide insights into the changes being introduced by the Labour Act. outline the key provisions in the labor law, and how it applies to the workplace illustrate various changes to the laws, pending labour and employment bills that might impact on their functions identify, prevent and resolve potential labour law issues as they arise at work gain insight on decided labour and employment cases and understand their roles in arbitration and industrial dispute resolution. 1. Overview of Nigerian Labour Law. 2. Established employment practices. 3. Employment contracts and staff policies. 4. Diversity and inclusion. 5. Managing Next-Gen talents and workforce of tomorrow. 6. Labour dispute prevention and resolution. 7. Case Studies. 8. Conclusions. 9. Questions and Answer. 7 PwC Tax Academy- Lagos

13 Landmark Towers (Grand Junction), Victoria Island Lagos Time: 9:00am-1:00pm 21 August 2018 Topic: Transfer Pricing Audits: Risk assessment, audit process, common pitfalls and tools to keep you safe. It is imperative for businesses to develop a sustainable strategy to avoid additional tax exposures arising from non-compliance. Achieving full transfer pricing compliance, remediating past and current transfer pricing controversies are top among the issues faced by businesses with domestic and cross-border related party transactions. This is more important today as the Federal Inland Revenue Service (FIRS) intensifies TP audits and is actively developing capacity to conduct more TP audits. TP audits have resulted in significant additional taxes, negative publicity and business disruption in some cases. In this session, our TP experts will walk you through the TP audit process and share with you tested strategies for staying safe. We will also share with you the common focus areas, the new approaches being adopted by the tax authorities and common pitfalls that expose companies to TP adjustments. Outline the typical TP audit process. Describe the recent trends in transfer pricing audits including focus areas and common pitfalls. Become aware of the new defense tools Identify steps that can help reduce the risk of TP adjustments. 1. Overview and introduction to TP audits 2. The TP audit process 3. Recent approaches in TP audits 4. Major focus areas 5. Common pitfalls 6. Recent experiences and case studies 7. Transfer pricing defense tools 8. Other TP hot topics 9. Conclusions 10. Questions and Answers PwC Tax Academy- Lagos 8

14 Landmark Towers (Grand Junction), Victoria Island Lagos Time: 9:00am-1:00pm 18 September 2018 Topic: Optimising your business operations for value and positive outcome: Balancing tax planning, effective compliance and tax morality. Historically, tax had been treated as a technical part of the business with little interest to key stakeholders. Today's environment however, is forcing the tax function to deal with multiple tasks, stakeholders and varying expectations. In order to achieve a balance between various stakeholder interests, tax professionals and business managers must be aware of the ongoing debate and global actions against aggressive tax planning while optimizing value for their stakeholders. They must put in place a sustainable strategy, systems and controls to balance tax planning, effective compliance and tax morality. In this session, we will examine the Nigerian tax environment, key considerations for tax planning and how to mitigate exposures. evaluate tax planning issues from a business, financial and reputational risk perspective design a process and strategy to manage tax risks provide assurance and control effectiveness demonstrate a high level of tax awareness on their specific industry lines and business operations determine existing structure within their organisations which can be optimised for value creation. 1. Overview of tax risk, assurance and management. 2. Implementing an effective tax control framework. 3. Statement of Taxation Standard on Tax Planning. 4. Identifying areas of risks from a tax morality perspective. 5. Monitoring tax risks and managing exposures. 6. Impact of global collaboration and tax investigative journalism. 7. Minding the blind spots in tax compliance and planning. 8. Tax efficient structures. 9. War stories. 10. Conclusions. 11. Questions and Answers. 9 PwC Tax Academy- Lagos

15 Landmark Towers (Grand Junction), Victoria Island Lagos Time: 9:00am-1:00pm 16 October 2018 Topic: Hot topics in tax audit management and dispute resolution: Post VAIDS matters arising, risk-based audit and cooperative compliance Taxation is taking the centre stage on key national issues. It is playing a major role in government policy and political debates like never before. The pressure to perform despite very low oil revenue means increasing pressure on tax authorities to scrutinise the affairs of businesses and individuals. VAIDS was introduced to increase voluntary compliance and routine tax audits and investigations have been intensified to serve as deterrent to tax evasion and detection of non-compliance. In some cases this has led to disputes as government takes aggressive stance on grey areas. It has therefore become imperative for tax professionals to be aware of these issues, understand the tax authorities' structure, practices and procedures to prevent, manage and resolve tax disputes in an efficient manner. In this session, we will discuss the recent tax amnesty, tax matters arising, tax audit management, cooperative compliance and how to leverage on alternative dispute resolution. gain indepth knowledge of the procedures involved in a tax audit become aware of the inherent risks in tax audit and investigation and how to mitigate them evaluate risk-based audit and benefits of cooperative compliance discuss post vaids tax matters arising, and identify and leverage best practice strategy for effective dispute resolution. 1. Overview of tax audits. 2. Legal framework, drivers & triggers of tax audit and investigation. 3. New audit approach- Risk Based Audit. 4. Managing tax audits best practices. 5. Clearing and agreeing outcome of tax audit and investigation. 6. Leveraging on alternative dispute resolution. 7. Post VAIDS matters arising and lessons learnt. 8. Cooperative compliance. 9. Conclusions. 10. Questions and Answers. PwC Tax Academy- Lagos 10

16 Landmark Towers (Grand Junction), Victoria Island Lagos Time: 9:00am-1:00pm 20 November 2018 Topic: Tax governance and business sustainability: Navigating regulatory hurdles and managing bureaucracy. Faster information flow and a rapidly changing regulatory landscape create both volatility and opportunity. The old way of doing business which focused on wealth maximization at all cost or short term value creation is increasingly being questioned as paying taxes is now more than just complying with the letters of the law. In an attempt to force businesses to align with public expectation, new rules are being introduced. These rules often create bureaucratic hurdles that businesses have to contend with. In this session, we will answer the important question regarding how to ensure good tax governance and business sustainability while navigating the regulatory red-tape. design and apply a working knowledge of tax governance articulate the importance of good tax governance as an element of business management and sustainability evaluate the impact of regulations with a strategic, operational and compliance lens; and gain insights and tips on how to manage regulatory requirements and government bureaucracy. 1. Overview of business sustainability and tax governance 2. Tax governance principles 3. Tax code of conduct 4. Managing red-tape and bureaucracy 5. Tax lobbying and law-making process 6. Public financial management and procurement rules 7. Tax transparency and reporting 8. Sustainability reporting 9. Real life case studies 10. Conclusion 11. Discussion, Q&A 11 PwC Tax Academy- Lagos

17 Landmark Towers (Grand Junction), Victoria Island Lagos Time: 9:00am-1:00pm 18 December 2018 Topic: Tax engagement ecosystem and project management: Balancing stakeholder expectations and leading for results. The concept of tax ecosystem has been around for a while and is beginning to take hold with tax administration working with a range of resources and actors including banks, tax intermediaries, software companies, payroll service providers, employers etc. As a result, the tax engagement process is changing; incorporating automation, integration of data and processes, analytical capabilities, and internal controls. Business owners and tax managers are encountering unprecedented challenges in the tax environment amid rising and often conflicting stakeholders' demand. In this session, we will examine the Nigerian tax ecosystem and the peculiar challenges faced by tax managers and how to tackle them to achieve desired result. discuss the tax ecosystem and list the key actors and stakeholders equip themselves with knowledge and strategy to manage tax engagement and projects demonstrate a high level of tax ecosystem awareness on their specific industry and business operations, and balance conflicting stakeholder expectations. 1. Overview of the tax ecosystem. 2. Tax outsourcing and project management. 3. Tax stakeholders and their priorities. 4. Managing tax consultants. 5. Tax authorities' relationship management. 6. Tax KPI design and measurement. 7. Align management information and external reporting. 8. Enhancing value and keeping your stakeholders happy. 9. Conclusions. 10. Questions and Answers. PwC Tax Academy- Lagos 12

18 2018 Tax Academy Our Abuja Details

19 Protea Hotel, Asokoro Abuja Time: 9:00am-4:00pm 24 May 2018 Topic: Keeping abreast of recent developments in the tax system and the new incentives regime. The popular saying that change is the only constant thing in life is an apt description of the tax system. In addition, the renewed focus on tax revenue generation, ongoing implementation of the National Tax Policy, review of tax incentives regime and global initiatives have led to constant changes in tax laws, regulations and administrative practices. As a result, taxpayers have to keep abreast of these developments to ensure effective compliance and tax value optimization. In this session, we will discuss the recent changes to major incentive schemes including Pioneer Status Incentive, Export Expansion Grant, and Infrastructure Development Credit. We will also analyse the various public notices by the JTB, FIRS, LIRS and other relevant agencies. demonstrate adequate knowledge of the various changes to the tax system and incentives regime know the developments in the tax space around regarding tax authorities' administrative approach, and determine how to take advantage of tax incentives and ensure compliance with the recent changes. 1. Overview of tax incentives and contextual issues. 2. Detailed discussion of changes to the major incentive schemes. 3. Tax policy implementation update and expected changes. 4. JTB, FIRS and LIRS Notices. 5. Customs and excise duties changes. 6. Stamp duties changes. 7. PENCOM notices. 8. VAIDS progress report. 9. Case studies. 10. Conclusions. 11. Questions and Answers. PwC Tax Academy- Abuja 14

20 Protea Hotel, Asokoro Abuja Time: 9:00am-4:00pm 24 May 2018 Topic: The changing business landscape, common regulatory pitfalls and compliance function effectiveness. The rapidly evolving business landscape is changing the way we do business, technology is also playing a major role. What was once acceptable and legal could now be viewed as unethical and illegitimate. Professionals in business and those charged with governance, have an important role in detecting and preventing potential non-compliance with laws and regulations. Governments and other regulators continue to introduce rules and restrictions often resulting in huge compliance burden, sanctions and financial penalties. These include NOCLAR, NOTAP restrictions, CAMA rules, FRCN guidelines and so on. In this session, we will articulate the key requirements, obligations and impact of these regulations and standards on professionals charged with compliance function effectiveness. gain knowledge about changes in business regulations and operating environment become aware of new compliance obligations on organisations and relevant professionals Identify regulatory pitfalls that may undermine compliance function effectiveness; and Know the practical challenges, grey areas and how they can be addressed 1. Overview of the changing business landscape. 2. New rules and changes - NOTAP, NOCLAR, CAMA & FRCN Regulations. 3. Future proofing your tax compliance effectiveness. 4. Common regulatory pitfalls. 5. Relevant Enabling Business Environment initiatives. 6. Conclusions. 7. Questions and Answers. 15 PwC Tax Academy- Abuja

21 Protea Hotel, Asokoro Abuja Time: 9:00am-4:00pm 22 November 2018 Topic: Personal income tax, pensions and other statutory contributions: Managing exposures and avoiding commonerrors. Individual taxes and statutory contributions form the largest portion of total payments made by taxpayers in many countries. Key issues often centre on taxation of international assignees, high net-worth individuals, taxation of fringe benefits and BIK, and non-employment income taxes. In addition, statutory contributions such as NSITF, Pension, NHIS, NHF etc can sometimes be problematic. These problem areas often create undue animosity between employers and the relevant agencies and could lead to drawn out tax audits and cases which end up at the tax appeal tribunal. In this session, we will take participants, through a detailed analysis of personal income tax and statutory deductions. demonstrate an in-depth knowledge of personal income tax and how it applies to their circumstances correctly compute PAYE for both local employees and expatriates appraise applicable statutory contributions and procedures for optimal compliance identify, prevent and manage common errors regarding personal income tax and statutory contributions. 1. Overview of Personal Income Tax. 2. Legal basis for calculating PIT and other statutory deductions. 3. Contentious issues and common errors. 4. Requirements for calculating PIT and other statutory deductions. 5. Taxation of high net-worth individuals and direct assessment. 6. PIT Management: Liaising with the relevant agencies. 7. Trends and future expectations. 8. Case studies. 9. Conclusions. 10. Questions and Answer. PwC Tax Academy- Abuja 17

22 Protea Hotel, Asokoro Abuja Time: 9:00am-4:00pm 22 November 2018 Topic: Hot topics in tax audit management and dispute resolution: Post VAIDS matters arising, risk-based audit and cooperative compliance. Taxation is taking the centre stage on key national issues. It is playing a major role in government policy and political debates like never before. The pressure to perform despite very low oil revenue means increasing pressure on tax authorities to scrutinise the affairs of businesses and individuals. VAIDS was introduced to increase voluntary compliance and routine tax audits and investigations have been intensified to serve as deterrent to tax evasion and detection of non-compliance. In some cases this has led to disputes as government takes aggressive stance on grey areas. It has therefore become imperative for tax professionals to be aware of these issues, understand the tax authorities' structure, practices and procedures to prevent, manage and resolve tax disputes in an efficient manner. In this session, we will discuss the recent tax amnesty, tax matters arising, tax audit management, cooperative compliance and how to leverage on alternative dispute resolution. gain indepth knowledge of the procedures involved in a tax audit become aware of the inherent risks in tax audit and investigation and how to mitigate them evaluate risk-based audit and benefits of cooperative compliance discuss post vaids tax matters arising, and identify and leverage best practice strategy for effective dispute resolution. 1. Overview of tax audits 2. Legal framework, drivers & triggers of tax audit and investigation 3. New audit approach- Risk Based Audit 4. Managing tax audits best practices 5. Clearing and agreeing outcome of tax audit and investigation 6. Leveraging on alternative dispute resolution 7. Post VAIDS matters arising and lessons learnt 8. Cooperative compliance 9. Conclusions 10. Questions and Answers 10. Questions and Answers. 17 PwC Tax Academy- Abuja

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24 PwC Nigeria offices Lagos Landmark Towers, Plot 5B, Water Corporation Road, Oniru, Victoria Island, Lagos T: (1) F: (1) Abuja 2nd floor, Muktar El -Yakub's Place Plot 1129 Zakariya Maimalari Street Opposite National Defence College Central Business District Abuja T: +234 (9) Annexe 17 Chief Yesufu Abiodun Way Oniru Estate, Victoria Island, Lagos Direct line: T: (1) F: (1) PortHacourt 35 Woji Road GRA Phase 2 PortHacourt, Rivers T: +234 (84) F: +234 (84) Website: