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US: Trump Signs Tax Bill, and a methods-based analysis
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NIGERIA – Tax Appeal Tribunal delivers landmark decision on threshold for exported service under Nigerian tax law – Ken Etim, Abimbola Akeredolu, Azeezah Muse-Sadiq, Kemi Ajayi , Oluwatoba Oguntuase and Emmanuel Onyeabor (Banwo & Ighodalo)
The Tax Appeal Tribunal, Lagos Zone (“TAT” or the “Tribunal”), recently held thatservices which flow from service providers in Nigeria to third parties (such as,
Transfer pricing in a nutshell: Nigeria
Article by: Udo Udoma & Belo-Osagie Overview Prior to 2012, there was no comprehensive law regulating transfer pricingTransfer pricing is a fundamental concept in international
Byrnes’ Comments on the OECD’s “Unified Approach” to Allocation of Profits of Digital Business
BEPSBEPS stands for "Base Erosion and Profit Shifting". BEPS refers to tax avoidance strategies used by multinational enterprises (MNEs) to exploit gaps and mismatches in the international tax system. By shifting profits from high-tax jurisdictions to low- or no-tax locations, MNEs reduce their overall tax burden, even if little to no economic activity occurs in the low-tax jurisdictions. These practices erode..., DIGITAL SERVICES TAX, DIGITALIZATION, OECDThe Organisation for Economic Co-operation and Development (OECD) is an international organisation comprising 38 member countries, established to foster economic growth, trade, and development on a global scale. Founded in 1961, the OECD provides a forum for governments to collaborate, share policy experiences, and develop solutions to common economic challenges. The OECD's core mission is to promote policies that improve..., PERMANENT ESTABLISHMENTS, TRANSFER PRICINGTransfer pricing is a fundamental concept in international taxation that defines the pricing methods and rules applied to transactions between related entities within a multinational enterprise (MNE). In the context of tax regulations, it governs how prices for goods, services, or intangibles (such as intellectual property) are set when these items are exchanged between different branches, subsidiaries, or affiliates of... William Byrnes (Texas A&M University Law)/October 10, 2019 In my International TaxationFOR MORE INSIGHT ON INTERNATIONAL TAXATION, PLEASE READ THIS ARTICLE: Introduction to International Taxation: Key Concepts & Guidelines International Taxation encompasses the framework of laws, principles, and treaties that govern the tax obligations of individuals and entities engaged in economic activities that span multiple jurisdictions. This field addresses how income, profits, and gains are taxed when operations or investments extend... class tomorrow (October 10th) we are going to discuss the OECD’s
Nigeria: Court rules imported services VATable in Nigeria
NIGERIA: Court rules that imported services are taxable in Nigeria The Court of Appeal in the Lagos Judicial Division, in its decision on 24 June