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Searching with a thematic focus on International tax, Taxation

Showing 1-10 of 40 results

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  • Document

    Royalty interest management strategy and cost of oil and gas production in the Nigerian Niger-Delta

    Academic Journals, 2015
    This study examined royalty interest management strategy and cost of oil and gas production in the Nigerian Niger-Delta. The respondents were sixteen opinion leaders from two oil and gas bearing communities in Rivers State. The survey research design was adopted for the study.
  • Document

    The impact of transfer pricing on economic growth in Nigeria

    Human Resource Management Academic Research Society, 2015
    This research uses a co-integration with vector error correction and Granger causality techniques to investigate the impact of transfer pricing on economic growth in Nigeria. Variance decomposition and impulse response function are adopted to add rigour.
  • Document

    The impact of transfer pricing on financial reporting: a Nigerian study

    The International Institute for Science, Technology and Education, 2015
    The issue of transfer pricing arises where companies are divisionalised and have responsibility centres operating as strategic business units. This kind of situation is associated with the challenge of determining suitable prices for intra-group transactions.
  • Document

    E-commerce taxation: a framework to broaden the tax base in Nigeria

    African Tax Research Network, 2016
    The world is experiencing remarkable advancements in technology that has given pace to the emergence of e-commerce, creating a system where transactions are carried out via computer networks (online). Tax Authorities have been challenged with the emergence of e-commerce, owing to the fact that Tax laws were initially designed to consider only physical transactions.
  • Document

    Corporate taxation and foreign direct investment in Nigeria

    European Centre for Research Training and Development UK, 2015
    This study examined the relationship between corporate taxation and foreign direct investment in Nigeria from 1970-1980. The annual reports were sourced from the CBN statistical bulletin, NBS and World Bank which were analyzed using Descriptive Statistic, correlation and regression.
  • Document

    Fighting capital flight in Ethiopia

    African Journals Online - AJOL, 2013
    There exists no generally accepted definition of the term “capital flight”. For the purpose of this article capital flight refers to Illegal capital flight, also known as illicit financial flows, which disappear from any record in the country of origin. Moreover earnings on the stock of illegal capital flight outside of a country generally do not return to the country of origin.
  • Document

    What have we learned about international taxation and economic substance?

    International Centre for Tax and Development, 2017
    The landscape of international corporate taxation will change significantly as a result of the G20/OECD project on base erosion and profit shifting (BEPS).
  • Document

    What have we learned about international tax disputes?

    International Centre for Tax and Development, 2016
    This Briefing summarises ICTD Working Paper 55, which examines the Mutual Agreement Procedure (MAP) for tax authorities to resolve their differences over the interpretation of tax treaties. It surveys available evidence on reasons for the increase in such conflicts, and analyses proposals for improving the MAP, especially mandatory binding arbitration.
  • Document

    Will changes to the international tax system benefit low-income countries?

    Institute of Development Studies UK, 2016
    As leaders gather together at the African Union summit, new analysis from the Institute of Development Studies (IDS) recommends that they must seize the initiative on tax reform and not wait for richer countries to implement proposed changes from last year’s G8 and G20 summits.
  • Document

    Taxing multinational enterprises as unitary firms

    International Centre for Tax and Development, 2017
    The international tax system needs a paradigm shift. The rules devised over 80 years ago treat the different parts of a multinational enterprise as if they were independent entities, although they also give national tax authorities powers to adjust the accounts of these entities.

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