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
Resource Information
The item Nigerias' significant economic presence income tax on digital economic activities : challenges and opportunities 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 Nigerias' significant economic presence income tax on digital economic activities : challenges and opportunities 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 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
- Language
- eng
- 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
- 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
- Label
- Nigerias' significant economic presence income tax on digital economic activities : challenges and opportunities
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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/Nigerias-significant-economic-presence-income/hwwt7x_fTcw/" 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/Nigerias-significant-economic-presence-income/hwwt7x_fTcw/">Nigerias' significant economic presence income tax on digital economic activities : challenges and opportunities</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>
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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/Nigerias-significant-economic-presence-income/hwwt7x_fTcw/" 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/Nigerias-significant-economic-presence-income/hwwt7x_fTcw/">Nigerias' significant economic presence income tax on digital economic activities : challenges and opportunities</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>
