Case studies

Research Paper & Case Studies

Oil&Gas-images
FISCAL POLICY CHANGES IN NIGERIA’S OIL AND GAS SECTOR AND THEIR IMPACT ON UPSTREAM

INVESTMENT DECISIONS Nigeria’s upstream oil sector has seen targeted fiscal reforms in 2025-2026, primarilythrough the Upstream Petroleum Operations (Cost Efficiency Incentives) Order 2025(effective April 30, 2025) and broader tax changes under the Nigeria Tax Act 2025(effective January 1, 2026). These

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