| 000 | 01201nab a2200253 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20180927140404.0 | ||
| 007 | ta | ||
| 008 | 180927s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_966540 _aEmedosi, Chike Jude |
|
| 245 |
_aNigeria's international tax policy with particular focus on the allocation of taxing rights _cChike Jude Emedosi |
||
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis 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. | ||
| 650 | 4 |
_948067 _aPOLITICA FISCAL |
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| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
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| 650 | 4 |
_947834 _aNIGERIA |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 7, July 2018, p. 443-453 |
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| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cRE | ||
| 999 |
_c138948 _d138948 |
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