The Resource Nigerias' significant economic presence income tax on digital economic activities : challenges and opportunities

Nigerias' significant economic presence income tax on digital economic activities : challenges and opportunities

Label
Nigerias' significant economic presence income tax on digital economic activities : challenges and opportunities
Title
Nigerias' significant economic presence income tax on digital economic activities : challenges and opportunities
Creator
Subject
Language
eng
Summary
In this article, the author examines the concept of a significant economic presence and how this concept relates to the new rules of the Federal Republic of Nigeria regarding the taxation of digital economic activities carried out by non-resident companies
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 9 ; p. 524-531
http://library.link/vocab/creatorName
Echendu, C
Geographic coverage
Africa
Language note
English
http://library.link/vocab/subjectName
  • significant economic presence
  • digital economy
  • tax reform
  • nexus
  • domestic tax law
  • corporate income tax
  • non-resident company
Label
Nigerias' significant economic presence income tax on digital economic activities : challenges and opportunities
Instantiates
Publication
Label
Nigerias' significant economic presence income tax on digital economic activities : challenges and opportunities
Publication

Library Locations

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