Nigeria’s international tax policy with particular focus on the allocation of taxing rights

Chike Emedosi

doi:10.59403/3tdz58h

Nigeria’s international tax policy with particular focus on the allocation of taxing rights

Chike Emedosi

Law

Research output: Contribution to journal › Article › peer-review

Abstract

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.

Original language	English
Pages (from-to)	443 - 453
Number of pages	10
Journal	Bulletin for International Taxation
Volume	72
Issue number	7
DOIs	https://doi.org/10.59403/3tdz58h
Publication status	Published - 8 Jun 2018

Access to Document

10.59403/3tdz58hLicence: Unspecified

Cite this

@article{b7e14f4c6ce742eb9afda332389a889b,

title = "Nigeria{\textquoteright}s international tax policy with particular focus on the allocation of taxing rights",

abstract = "This article examines Nigeria{\textquoteright}s international tax policy choice and its implications by scrutinizing Nigeria{\textquoteright}s tax treaties and National Tax Policy statements. It concludes that Nigeria{\textquoteright}s international tax policy tends towards capital export neutrality. Consequently, Nigeria is losing significant amounts of tax revenue and should change its policy choice.",

author = "Chike Emedosi",

year = "2018",

month = jun,

day = "8",

doi = "10.59403/3tdz58h",

language = "English",

volume = "72",

pages = "443 -- 453",

journal = "Bulletin for International Taxation",

issn = "2352-9202",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "7",

}

TY - JOUR

T1 - Nigeria’s international tax policy with particular focus on the allocation of taxing rights

AU - Emedosi, Chike

PY - 2018/6/8

Y1 - 2018/6/8

N2 - 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.

AB - 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.

UR - https://www.ibfd.org/shop/journal/nigeriainternational-nigerias-international-tax-policy-particular-focus-allocation

U2 - 10.59403/3tdz58h

DO - 10.59403/3tdz58h

M3 - Article

SN - 2352-9202

VL - 72

SP - 443

EP - 453

JO - Bulletin for International Taxation

JF - Bulletin for International Taxation

IS - 7

ER -

Nigeria’s international tax policy with particular focus on the allocation of taxing rights

Abstract

Access to Document

Other files and links

Fingerprint

Cite this