NIGERIA’S TAX SYSTEM AND THE DYNAMICS OF INTERNATIONAL PROFIT SHIFTING: A CRITICAL ANALYSIS
By: Amaka Chisom Eze , Chinedu Ifeanyi Okafor, Ngozi Adaobi Nwankwo
Published: January 15, 2025
The concept of internationalization shows cases autonomous tax jurisdictions with prospects as well as challenges. This study examines the Nigerian tax regime in the context of internationalization effect and the occurrence of profit swap through the use of systematic conceptualization and the use of relevant connected theory to bring out...