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Nigeria’s Significant Economic Presence Income Tax on Digital Economic Activities: Challenges and Opportunities

Domaine:

socioeconomic
Créateur:
C.
Éditeur:
IBFD
Hôte:
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.

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