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

Released on by Joel Odili
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  • Taxation of Digital Activities. An Evaluation of the Nigerian Approach in a Global Context Book Detail

  • Author : Joel Odili
  • Release Date : 2021-11-09
  • Publisher : GRIN Verlag
  • Genre : Law
  • Pages : 5
  • ISBN 13 : 3346533808
  • File Size : 81,81 MB
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Taxation of Digital Activities. An Evaluation of the Nigerian Approach in a Global Context by Joel Odili PDF Summary

Book 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.

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Tax Theory Applied to the Digital Economy

Tax Theory Applied to the Digital Economy

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Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate fo