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Taxing the Digital Economy: Nigeria’s Financial Act 2019 and Significant Economic Presence Order 2020
African Journal of Legal Studies ( IF 0.1 ) Pub Date : 2021-12-14 , DOI: 10.1163/17087384-12340091 Philip Osarobo Odiase 1
中文翻译:
对数字经济征税:尼日利亚 2019 年金融法案和 2020 年重要经济存在令
更新日期:2021-12-14
African Journal of Legal Studies ( IF 0.1 ) Pub Date : 2021-12-14 , DOI: 10.1163/17087384-12340091 Philip Osarobo Odiase 1
Affiliation
This note outlines the salient provisions of the Significant Economic Presence Order 2020 and its implications for non-resident companies with business interests in Nigeria’s digital economy. It also identifies some impediments to the implementation of the new digital tax regime.
中文翻译:
对数字经济征税:尼日利亚 2019 年金融法案和 2020 年重要经济存在令
本说明概述了 2020 年重要经济存在令的重要规定及其对在尼日利亚数字经济中具有商业利益的非居民公司的影响。它还确定了实施新数字税制的一些障碍。