The Resource Advancing tax clarity and certainty in Nigeria

Advancing tax clarity and certainty in Nigeria

Label
Advancing tax clarity and certainty in Nigeria
Title
Advancing tax clarity and certainty in Nigeria
Creator
Subject
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
Instantiates
Publication
Label
Advancing tax clarity and certainty in Nigeria
Publication

Library Locations

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      52.3736660 4.9336932
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