Arogie, Martins
Does Nigeria's VAT Act apply the destination principle? / by Martins Arogie .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author considers whether Nigeria's VAT Act is based on the destination or origin principle and looks at the confusing precedent regarding the application of Nigeria's VAT to cross-border services.
IMPUESTO SOBRE EL VALOR AÑADIDO
OPERACIONES TRANSFRONTERIZAS
NIGERIA
Tax Notes International 1048-3306 v. 92, n. 7, November 12, 2018, p. 723-726
Does Nigeria's VAT Act apply the destination principle? / by Martins Arogie .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author considers whether Nigeria's VAT Act is based on the destination or origin principle and looks at the confusing precedent regarding the application of Nigeria's VAT to cross-border services.
IMPUESTO SOBRE EL VALOR AÑADIDO
OPERACIONES TRANSFRONTERIZAS
NIGERIA
Tax Notes International 1048-3306 v. 92, n. 7, November 12, 2018, p. 723-726