THE DIGITAL ECONOMY AND THE TAX LANDSCAPE: EXAMINING THE EVOLUTIONARY TRENDS OF LAW AND POLICY IN NIGERIA

Keywords: Company Income Tax, Finance Act, Digital economy, Double tax treaties, Base Erosion and Profit Shifting, Significant Economic Presence, Non-Resident Companies.

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UNILAG Law Review, (2021) Volume 4 Edition 2

About the Author

Gabriel Aliu is a Corporate and Tax Attorney in the Law firm of Olaniwun Ajayi LP. He can be contacted via gabrielaliu.o@gmail.com