000 01125nab a2200253 c 4500
999 _c138337
_d138337
003 ES-MaIEF
005 20221221165341.0
007 ta
008 180620s2018 uk ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _966220
_aOzulumba, Chika
245 0 _aTaxation of insurance companies in Nigeria
_bin need of reform
_c Chika Ozulumba and Cynthia Ibe
260 _c2018
500 _aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500 _aResumen.
520 _aThe current insurance taxation regime in Nigeria requires urgent reform, to ensure that insurance companies are not unduly disadvantaged relative to other sectors. The reforms proposed in this article would bring Nigeria in line with the best practice in other jurisdictions.
650 4 _943516
_aSOCIEDADES DE SEGUROS
650 4 _947460
_aIMPUESTOS
650 4 _947834
_aNIGERIA
700 1 _966221
_aIbe, Cynthia
773 0 _9156536
_oOP 804/2018/2
_tTax Planning International Review
_w(IEF)124527
_x 0309-7900
_g v. 45, n. 2, February 2018, p. 25-28
942 _cART