Olalere, Ann
Does VAT apply to the sale af land in Nigeria? / by Ann Olalere and Oyindamola Agboola .-- , 2019
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss the uncertainty regarding whether the sale of land constitutes a taxable supply under Nigeria's VAT and, after reviewing examples from other jurisdictions, recommend that the government amend the law to provide clarity and ensure land sales are not subject to VAT.
SUELO RUSTICO
COMPRAVENTA
IMPUESTO SOBRE EL VALOR AÑADIDO
NIGERIA
Agboola, Oyindamola
Tax Notes International 1048-3306 v. 96, n. 6, November 11, 2019, p. 549-552
Does VAT apply to the sale af land in Nigeria? / by Ann Olalere and Oyindamola Agboola .-- , 2019
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss the uncertainty regarding whether the sale of land constitutes a taxable supply under Nigeria's VAT and, after reviewing examples from other jurisdictions, recommend that the government amend the law to provide clarity and ensure land sales are not subject to VAT.
SUELO RUSTICO
COMPRAVENTA
IMPUESTO SOBRE EL VALOR AÑADIDO
NIGERIA
Agboola, Oyindamola
Tax Notes International 1048-3306 v. 96, n. 6, November 11, 2019, p. 549-552