The Resource Advancing tax clarity and certainty in Nigeria
Advancing tax clarity and certainty in Nigeria
Resource Information
The item Advancing tax clarity and certainty in Nigeria represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Advancing tax clarity and certainty in Nigeria represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the authors discuss ambiguities in Nigeria's tax regime, identifying several problematic tax provisions and offering some practical recommendations for improving the country's tax system. First they consider the Stamp Duties Act, the Petroleum Profits Tax Act, the Companies Income Tax Act, and the Value Added Tax Act. Then they discuss the work of the National Tax Policy Implementation Committee and offer some suggestions that they believe can contribute to the success of this important effort: making use of Finance Bills, establishing a national tax court, and offering binding advance tax rulings
- Language
- eng
- Label
- Advancing tax clarity and certainty in Nigeria
- Title
- Advancing tax clarity and certainty in Nigeria
- Language
- eng
- Summary
- In this article, the authors discuss ambiguities in Nigeria's tax regime, identifying several problematic tax provisions and offering some practical recommendations for improving the country's tax system. First they consider the Stamp Duties Act, the Petroleum Profits Tax Act, the Companies Income Tax Act, and the Value Added Tax Act. Then they discuss the work of the National Tax Policy Implementation Committee and offer some suggestions that they believe can contribute to the success of this important effort: making use of Finance Bills, establishing a national tax court, and offering binding advance tax rulings
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 95 (2019), no. 4 ; p. 335-339
- http://library.link/vocab/creatorName
-
- Mgbemena, K
- Idem, B
- Geographic coverage
- Africa
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax system
- stamp duty
- mineral taxation
- intercompany loan
- interest deduction
- case law
- corporate income tax
- expenses
- VAT
- finance law
- dispute resolution
- advance tax ruling
- tax certainty
- Label
- Advancing tax clarity and certainty in Nigeria
- Label
- Advancing tax clarity and certainty in Nigeria
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Advancing-tax-clarity-and-certainty-in/6qQsufFMbkM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Advancing-tax-clarity-and-certainty-in/6qQsufFMbkM/">Advancing tax clarity and certainty in Nigeria</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
