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Does Nigeria's VAT Act apply the destination principle? by Martins Arogie

By: Arogie, Martins.
Material type: ArticleArticlePublisher: 2018Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | OPERACIONES TRANSFRONTERIZAS | NIGERIA In: Tax Notes International v. 92, n. 7, November 12, 2018, p. 723-726Summary: 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.
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OP 138-Bis/2018/92/7-2 (Browse shelf) Available OP 138-Bis/2018/92/7-2

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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.

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