The Resource International fiscal agreements and the Nigerian nexus

International fiscal agreements and the Nigerian nexus

Label
International fiscal agreements and the Nigerian nexus
Title
International fiscal agreements and the Nigerian nexus
Creator
Subject
Language
eng
Summary
The introduction of tax treaties came about as a result of the need to avoid or mitigate the impact of double taxation and foster better cross-border transactions. The authors summarize international fiscal agreements to which Nigeria is a signatory, and discuss implications for the Nigerian tax landscape
Citation source
In: Tax management transfer pricing report. - Arlington. - (19 June 2019) ; 5 p
http://library.link/vocab/creatorName
  • Adegite, V
  • Aka, G
  • Adefolaju, O
Geographic coverage
Africa
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • double taxation
  • UN Model
  • Mutual Administrative Assistance Convention
  • Common Reporting Standard
  • CbCR
  • MLI
  • BEPS
  • MNE
  • tax transparency
  • nexus
Label
International fiscal agreements and the Nigerian nexus
Instantiates
Publication
Label
International fiscal agreements and the Nigerian nexus
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...