The Resource Nigeria's international tax policy with particular focus on the allocation of taxing rights

Nigeria's international tax policy with particular focus on the allocation of taxing rights

Label
Nigeria's international tax policy with particular focus on the allocation of taxing rights
Title
Nigeria's international tax policy with particular focus on the allocation of taxing rights
Creator
Subject
Language
eng
Summary
This article examines Nigeria's international tax policy choice and its implications by scrutinizing Nigeria's tax treaties and National Tax Policy statements. It concludes that Nigeria's international tax policy tends towards capital export neutrality. Consequently, Nigeria is losing significant amounts of tax revenue and should change its policy choice
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018),
http://library.link/vocab/creatorName
Emedosi, C.J
Geographic coverage
  • Africa
  • International
Language note
English
http://library.link/vocab/subjectName
  • tax policy
  • allocation of taxing rights
  • fiscal neutrality
  • business profits
  • construction project
  • services PE
  • force of attraction
  • investment income
Label
Nigeria's international tax policy with particular focus on the allocation of taxing rights
Instantiates
Publication
Label
Nigeria's international tax policy with particular focus on the allocation of taxing rights
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.3736660 4.9336932
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