ABSTRACT In recent times, the Federal Government of Nigeria has become more decisive; a nation on the mission to generate revenue for the purposes of government expenditures, diversifying the economy from the monolithic oil/gas economy to a “multi-talented” and fiscally …
Keywords: Company Income Tax, Finance Act, Digital economy, Double tax treaties, Base Erosion and Profit Shifting, Significant Economic Presence, Non-Resident Companies. To read the full article, click here. UNILAG Law Review, (2021) Volume 4 Edition 2 About the Author Gabriel …