000			01816nab a2200265 c 4500
999			_c144205 _d144205
003			ES-MaIEF
005			20220530134704.0
007			ta
008			210603t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969001 _aObayemi, Olumide
245		0	_aTaxing the income of digital non-resident companies under the "Significant Economic Presence" (SEP) rules In Nigeria _c Obayemi, Olumide
260			_c2021
500			_aResumen.
520			_aIn January 2020, Nigeria amended its corporate tax rules to introduce the significant economic presence (SEP) as an additional basis for taxing digital non-resident companies (NRCs) with Nigerian sourced income. This amendment follows attempts at reforming international tax rules by the United Nations (UN), European Union (EU), and G20 / Organization for Economic Cooperation and Development (OECD). The G20/OECD's Action 1 of the Base Erosion and Profit Shifting (BEPS) Project and the Inclusive Framework for BEPS seek to provide policy suggestions for aligning the place of taxation with that of value creation. This article examines the scope of the SEP and its suitability, workability, and sustainability for taxing digital NRCs in Nigeria, review judicial decisions on taxation of digital NRCs, and analyse the enforcement challenges of the SEP in the context of Nigeria's digital and wider economy
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_947460 _aIMPUESTOS
650		4	_aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES _968422
650		4	_943600 _aEMPRESAS MULTINACIONALES
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_927355 _aAPLICACION
650		4	_aNIGERIA _947834
773	0		_9165036 _oOP 2141/2021/5 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, Issue 5, May 2021, p. 449-465
942			_cART