000 01044nab a2200241 c 4500
003 ES-MaIEF
005 20190104123826.0
007 ta
008 190104s2018 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _965354
_aArogie, Martins
245 0 _aDoes Nigeria's VAT Act apply the destination principle?
_c by Martins Arogie
260 _c2018
500 _aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500 _aResumen.
520 _aIn 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.
650 4 _950141
_aIMPUESTO SOBRE EL VALOR AÑADIDO
650 4 _962796
_aOPERACIONES TRANSFRONTERIZAS
650 4 _947834
_aNIGERIA
773 0 _9158441
_oOP 138-Bis/2018/92/7
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 92, n. 7, November 12, 2018, p. 723-726
942 _cART
999 _c139588
_d139588