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Taxation of Digital Activities. An Evaluation of the Nigerian Approach in a Global Context

Joel Odili
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Essay from the year 2020 in the subject Law - Tax / Fiscal Law, grade: 5.0, University of Lagos (Law), course: Tax Law, language:...

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Description

Essay from the year 2020 in the subject Law - Tax / Fiscal Law, grade: 5.0, University of Lagos (Law), course: Tax Law, language: English, abstract: The digital market, having grown to be one of the most lucrative globally, has prompted the desires of governments across the world to tax the profit that emerges from their territory because of these digital activities. However, due to the lack of physical presence of the Non-Resident Companies (being the major suppliers of digital services in Nigeria), taxation of the said activities have proven difficult. Being a key factor necessitating the shift from the old regime of taxing NRCs under section 13 of Companies Income Tax Act (CITA), to the enactment of the Finance Act 2019 which came into force on 13 January 2020.

Informations sur le produit

Titre:
Taxation of Digital Activities. An Evaluation of the Nigerian Approach in a Global Context
Auteur:
Joel Odili
EAN:
9783346533807
Format:
eBook (pdf)
Producteur:
GRIN Verlag
Genre:
Droit
Parution:
09.11.2021
Protection contre la copie numérique:
libre
Taille de fichier:
0.52 MB
Nombre de pages:
5

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