Nigeria's international tax policy with particular focus on the allocation of taxing rights Chike Jude Emedosi
By: Emedosi, Chike Jude
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Material type: 
ArticlePublisher: 2018Subject(s): POLITICA FISCAL | FISCALIDAD INTERNACIONAL | NIGERIAOnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, n. 7, July 2018, p. 443-453Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2018/7-3 (Browse shelf) | Available | BIT/2018/7-3 |
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.
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