| 000 | 01167nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c141587 _d141587 |
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| 003 | ES-MaIEF | ||
| 005 | 20200109134404.0 | ||
| 007 | ta | ||
| 008 | 200108t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967737 _aOlalere, Ann |
|
| 245 | 0 |
_aDoes VAT apply to the sale af land in Nigeria? _c by Ann Olalere and Oyindamola Agboola |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors discuss the uncertainty regarding whether the sale of land constitutes a taxable supply under Nigeria's VAT and, after reviewing examples from other jurisdictions, recommend that the government amend the law to provide clarity and ensure land sales are not subject to VAT. | ||
| 650 | 4 |
_aSUELO RUSTICO _948508 |
|
| 650 | 4 |
_aCOMPRAVENTA _940148 |
|
| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
|
| 650 | 4 |
_aNIGERIA _947834 |
|
| 700 | 1 |
_967738 _aAgboola, Oyindamola |
|
| 773 | 0 |
_9161545 _oOP 138-Bis/2019/96/6 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 96, n. 6, November 11, 2019, p. 549-552 |
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| 942 | _cART | ||