Does Nigeria's VAT Act apply the destination principle? by Martins Arogie
By: Arogie, Martins
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Material type: 
ArticlePublisher: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2018/92/7-2 (Browse shelf) | Available | OP 138-Bis/2018/92/7-2 |
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| OP 138-Bis/2018/92/6-3 Section 965 refunds still available to taxpayers under some circumstances | OP 138-Bis/2018/92/7 Tax Notes International | OP 138-Bis/2018/92/7-1 Ensuring fair taxation | OP 138-Bis/2018/92/7-2 Does Nigeria's VAT Act apply the destination principle? | OP 138-Bis/2018/92/8 Tax Notes International | OP 138-Bis/2018/92/8-1 The IRS strikes back | OP 138-Bis/2018/92/8-2 Luxembourg offers tax incentives to attract highly skilled employees |
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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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