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
Resource Information
The item Nigeria's international tax policy with particular focus on the allocation of taxing rights 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 Nigeria's international tax policy with particular focus on the allocation of taxing rights 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
- 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
- Language
- eng
- 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
- 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
- Label
- Nigeria's international tax policy with particular focus on the allocation of taxing rights
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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-international-tax-policy-with/5i8WkCw4iDI/" 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-international-tax-policy-with/5i8WkCw4iDI/">Nigeria's international tax policy with particular focus on the allocation of taxing rights</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="https://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-international-tax-policy-with/5i8WkCw4iDI/" 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-international-tax-policy-with/5i8WkCw4iDI/">Nigeria's international tax policy with particular focus on the allocation of taxing rights</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
