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Taxation of Digital Economy in Nigeria, Need for Certainty

By Tayo Ogungbenro
Digital economy no longer needs introduction. We will therefore not be spending time trying to define neither the term, scope nor coverage. But its pervasiveness and disruption of established business norm is no more demonstrated by the recent valuation of Paystack, a fintech company in Nigeria, with less than ten-year track record.
Stripes, a US-based major investor in the payment technology industry recently paid a whooping US$200m (approximately N76 billion at current official exchange rate) to acquire the company. The value of a relatively unknown company set up by young graduates was more than the combined net asset value of at least three non-first tier banks in Nigeria, each of which has been in existence for more than three decades. ....

United States , South Africa , Nigeria General , Zainab Shamsuna Ahmed , Victor Adegite , Elizabeth Olaghere , Tayo Ogungbenro , Resident Companies Nrcs , Advisory Services , Central Bank , National Planning , Regulatory People Services Division , United Nations , Organization For Economic Cooperation , Significant Economic , Companies Income Tax , Significant Economic Presence , Non Resident Companies , Enterprise Resource Planning , Economic Cooperation , United States Dollar , Transfer Pricing Division , Federal Inland Revenue Service , People Services Division , Akinwale Alao , ஒன்றுபட்டது மாநிலங்களில் ,

Significant Economic Presence And Taxation Of Non-Resident Companies In Nigeria - Tax

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This article examines these conditions and evaluates the
implication of the Finance Act 2019 and SEP Order on NRCs in
Nigeria
Over the years, the World has evolved into a global village and
the way business is carried out has changed greatly. With the
advent of technology, the rate at which businesses have expanded
their coverage from one part of the world to another is
unprecedented and faster when compared with the evolution of
international tax in Africa and domestic tax laws which guides the ....

Revenue Service , Companies Income Tax Significant , Resident Companies Nrcs , Organization For Economic , President Companies , Consultancy Or Professional Services , Finance Act , Nigerian Minister , Companies Income Tax , Economic Presence , Non Resident Companies , Nigeria Prior , Companie Income Tax , Providing Digital , Tax Treaty , Withholding Tax , Federal Inland Revenue Service , Economic Cooperation , வருவாய் சேவை , நிறுவனங்கள் வருமானம் வரி குறிப்பிடத்தக்க , குடியிருப்பாளர் நிறுவனங்கள் நர்க்ஸ் , ஆர்கநைஸேஶந் க்கு பொருளாதார , குடியிருப்பாளர் நிறுவனங்கள் , ஆலோசனை அல்லது ப்ரொஃபெஶநல் சேவைகள் , நிதி நாடகம் , நைஜீரியன் அமைச்சர் ,