Flirting with Fraud

The Argus Observer reports that an audit has faulted a former Oregon district attorney (DA) for reimbursing witnesses at a higher rate and for a wider range of expenses than required by state law. In his defense, the DA said the state’s minimum witness reimbursement amounts are insufficient to help low-income witnesses attend trials and he could not allow such financial issues to hinder the judicial process. The audit also found the DA’s office purchased US $43,000 worth of copiers without a competitive bidding process and…

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Taxation of Expatriates in Nigeria

Taxation of Expatriates in Nigeria This edition of point-of-view examines in a very general way the existing framework for the taxation of expatriates in Nigeria. It considers in brief the applicable tax rate, the portion of the expatriate income that is actually subject to tax, how the tax is calculated, when an expatriate would be deemed resident in Nigeria and how the tax filing is carried out. It is a general overview of the regime of expatriate taxation in Nigeria and not intended to provide legal…

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