Abstract: The enactment of the Nigeria Tax Act, (NTA) 2025, represents a paradigmatic shift in Nigeria’s fiscal framework, consolidating fragmented tax laws into a unified regime while embedding anti-avoidance mechanisms aligned with global standards. This paper critically examines corporate tax planning within the Nigerian context, distinguishing legitimate tax avoidance from impermissible tax evasion, and interrogating the extent to which the NTA 2025 constrains aggressive tax planning. It critically examines the restructuring of corporate tax planning strategies under the NTA 2025 within the broader framework of international tax governance. It adopts a doctrinal and comparative methodology, drawing insights from the United Kingdom, the United States and the Organisation for Economic Cooperation and Development (OECD) Base Erosion and Profit Shifting (BEPS) initiatives. Through doctrinal and comparative analysis with these countries and the OECD frameworks, the paper argues that Nigeria is transitioning from a permissive tax planning regime to a rules-based and substance-oriented system influenced by Base Erosion and Profit Shifting (BEPS) principles. It also argues that while the NTA 2025 introduces anti-avoidance mechanisms and transparency measures, its effectiveness depends on enforcement capacity, institutional coherence, and alignment with corporategovernance. The study concludes that a shift from aggressive tax planning to sustainable tax compliance is imperative for Nigerian corporations.

KEYWORDS: Corporate Tax Planning, Nigeria Tax Act 2025, Critical Analysis, Tax Avoidance, Tax Evasion.