November 2, 2026

Taxing Global Digital Platforms: Nigeria’s SEP Framework and International Comparisons

Nigeria’s Significant Economic Presence (SEP) tax framework allows the government to tax qualifying foreign companies that derive income from economic activities involving Nigerian users, even without a physical office in the country. This makes it perfect for taxing platforms like META that provide services to Nigerians, generating billions without having a physical office in the

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Understanding Who Captures the Value of Nigerian Data.

When I prod Nigerians, friends, classmates and mentors about the possibility of the Nigerian government sharing in the value that foreign digital global platforms gain from our data they are immediately skeptical. And for good reason: why should the government have access to the profits of a private company’s hard work? Instagram and Facebook are

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