Emedosi, Chike Jude
Nigeria's international tax policy with particular focus on the allocation of taxing rights /Chike Jude Emedosi .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article examines Nigeria's international tax policy choice and its implications by scrutinizing Nigeria's tax treaties and National Tax Policy statements. It concludes that Nigeria's international tax policy tends towards capital export neutrality. Consequently, Nigeria is losing significant amounts of tax revenue and should change its policy choice.
POLITICA FISCAL
FISCALIDAD INTERNACIONAL
NIGERIA
Bulletin for International Taxation 0007-4624 v. 72, n. 7, July 2018, p. 443-453
Nigeria's international tax policy with particular focus on the allocation of taxing rights /Chike Jude Emedosi .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article examines Nigeria's international tax policy choice and its implications by scrutinizing Nigeria's tax treaties and National Tax Policy statements. It concludes that Nigeria's international tax policy tends towards capital export neutrality. Consequently, Nigeria is losing significant amounts of tax revenue and should change its policy choice.
POLITICA FISCAL
FISCALIDAD INTERNACIONAL
NIGERIA
Bulletin for International Taxation 0007-4624 v. 72, n. 7, July 2018, p. 443-453