Companies’ Income Tax ActQualifying ExpenditureNigeriaThis paper discusses the implications of capital allowances for companies' income tax purposes in Nigeria. Capital allowance scheme is one of the potentials foSocial Science Electronic Publishing
the Companies Income Tax Act (CITA) 2007 (as amended), a new Executive Order (“the Order”) was made by President Goodluck Ebele Jonathan, granting tax incentives to companies operating in Nigeria.The Order has been published in a gazette dated 27 April 2012 and it became effective on ...
Multinational companies and tax evasion and tax avoidance: some evidence from Nigeria According to Picciotto (2007), the taxation of income and profit from international business is a field that has become increasingly complex and with avoidance ‘game playing’. Three case examples are provided below...
摘要: There has been a perception by the Australian public that 'big' Australian businesses do not pay their 'fair' share of income tax. This perception is primarily关键词: Taxable income accounting profit large Australian companies DOI: http://researchbank.rmit.edu.au/view/rmit:30693 年份: ...
An evaluation of business performance and technology development in the pre- and post-privatisation period of a public company in Nigeria The returns on investment (ROI) were very high and the company was able to pay very high dividends to its shareholders. However, the business became ... M...
It has fallen victim to currency devaluation in one of its largest markets, Nigeria, which represents around 35% of revenue, and 22% of net assets. The company said the volatility has had a “material impact” on its earnings and balance sheet. Nigeria’s soaring inflation has caused ...
Economic stability and improvement in the Middle East have led to an increase in disposable income. This factor, coupled with the increasing glass use in the packaging of luxury cosmetics and consumer products, led to a demand for glass bottles and containers. Also, growing awareness of glass's...
Mauritius has 44 tax treaties that are currently in force worldwide, while another seven – Gabon, Ghana, Jersey, Kenya, Morocco, Nigeria and Russia – have been signed and await ratification. A further four treaties have been negotiated and await signature, while 21 treaties are under currently...
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It has offices in Australia, Austria, Belgium, Brazil, Canada, China, Finland, France, Germany, Hong Kong, India, Indonesia, Ireland, Israel, Italy, Japan, Mexico, Netherlands, Nigeria, Philippines, Russia, Saudi Arabia, Singapore, South Africa, South Korea, Spain, Sweden, Taiwan, Thailand, ...