Obayemi, Olumide
Taxing the income of digital non-resident companies under the "Significant Economic Presence" (SEP) rules In Nigeria / Obayemi, Olumide .-- , 2021
Resumen.
In January 2020, Nigeria amended its corporate tax rules to introduce the significant economic presence (SEP) as an additional basis for taxing digital non-resident companies (NRCs) with Nigerian sourced income. This amendment follows attempts at reforming international tax rules by the United Nations (UN), European Union (EU), and G20 / Organization for Economic Cooperation and Development (OECD). The G20/OECD's Action 1 of the Base Erosion and Profit Shifting (BEPS) Project and the Inclusive Framework for BEPS seek to provide policy suggestions for aligning the place of taxation with that of value creation. This article examines the scope of the SEP and its suitability, workability, and sustainability for taxing digital NRCs in Nigeria, review judicial decisions on taxation of digital NRCs, and analyse the enforcement challenges of the SEP in the context of Nigeria's digital and wider economy
ECONOMÍA DIGITAL
IMPUESTOS
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
EMPRESAS MULTINACIONALES
FISCALIDAD INTERNACIONAL
APLICACION
NIGERIA
Intertax 0165-2826v. 49, Issue 5, May 2021, p. 449-465
Taxing the income of digital non-resident companies under the "Significant Economic Presence" (SEP) rules In Nigeria / Obayemi, Olumide .-- , 2021
Resumen.
In January 2020, Nigeria amended its corporate tax rules to introduce the significant economic presence (SEP) as an additional basis for taxing digital non-resident companies (NRCs) with Nigerian sourced income. This amendment follows attempts at reforming international tax rules by the United Nations (UN), European Union (EU), and G20 / Organization for Economic Cooperation and Development (OECD). The G20/OECD's Action 1 of the Base Erosion and Profit Shifting (BEPS) Project and the Inclusive Framework for BEPS seek to provide policy suggestions for aligning the place of taxation with that of value creation. This article examines the scope of the SEP and its suitability, workability, and sustainability for taxing digital NRCs in Nigeria, review judicial decisions on taxation of digital NRCs, and analyse the enforcement challenges of the SEP in the context of Nigeria's digital and wider economy
ECONOMÍA DIGITAL
IMPUESTOS
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
EMPRESAS MULTINACIONALES
FISCALIDAD INTERNACIONAL
APLICACION
NIGERIA
Intertax 0165-2826v. 49, Issue 5, May 2021, p. 449-465