000 | 01044nab a2200241 c 4500 | ||
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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 |