Taxation of non-residents in Nigeria

Journal
Aguolu, O.
Bulletin for International Taxation 2008 (Volume 62), No. 11
PriceUSD 45

This article examines the laws on the taxation of non-residents in Nigeria which may, at times, result in the double taxation of income. The article discusses, among other things, the residence of individuals and companies for tax purposes, branches and parent companies, income deemed to be derived from Nigeria, the turnover basis of assessment, and relief from double taxation for individuals and companies.