International Taxation Nigerian Perspectives

This book International Taxation: The Nigerian Perspectives provides a detailed understanding of the Nigerian dimension to international taxation principles and practice. The purpose of this book is to expose the readers to the concept of international taxation in all ramifications, the aspects of the Nigerian tax laws addressing international taxation concepts and the recent developments in international taxation.
This book also provides a wide-ranging analysis of the principle, rules and fundamentals of taxation on foreign individuals and multinational corporations. The book encompasses updated tax laws and practice; ways of determining the residency of the individual; worked examples and decided cases; evolution of tax treaties and permanent establishment.
The quest for writing this book is gotten from the authors' academic and professional experiences with colleagues and students of various higher institutions. The book contains seven (7) chapters with Chapter One on International Dimension of Tax Policy;
Chapter Two reviews the concept of Residence in Taxation; Chapter Three is on Tax Treaties; Chapter Four exposed readers to the concept of Permanent Establishment; Chapter Five introduces readers to Transfer Pricing;
Chapter Six treats Thin Capitalization; while Chapter Seven discusses International Tax Avoidance and Evasion. All chapters ended with practice questions, some of which are past professional examination questions.
This book will be of immense
benefits to professionals and students in higher institutions (Universities, Polytechnics, Monotechnics and Colleges of educations) across the country as well as those who are writing various related professional examinations including lecturers in the field of law, taxation and accounting.