Finance Act 2019Value Added Tax Acttax administrationtaxable suppliesNigeriaThe emergence of Finance Act, 2019 shows that tax revenue collection has finally become a basic parameter for economic development in Nigeria. Ever since NigeriSocial Science Electronic Publishing...
TheActalso introduces taxes for non‑resident individuals who provide technical, management, consultancy or professional services in Nigeria on the basis of significant economic presence (SEP). Non‑resident individuals who make taxable supplies of goods or services to clients in Nigeria must also r...
Nigeria's Finance Act 2023 increases tertiary education tax from 2.5% to 3%. Capital losses will now be deductible against chargeable gains The Finance Act 2023 recognizes the importance of digital economy The Finance Act 2023 includes revised VAT filing deadline for FIRS appointed agents The Invest...
29.4 Sanctions Compliance Subscriber warrants that Subscriber is familiar with, has complied with, and will comply, in all respects, with the laws and regulations regarding the offering of unlawful or improper inducements (including the U.S. Foreign Corrupt Practices Act, as amended, and other anti...
In Jos, Nigeria, access to subsidised mortgages through the National Housing Fund is primarily influenced by gender and tier of government employment (Daniel, Citation2014). Housing finance system in China Neoliberal ideologies and practices have also actually materialised in strong developmental states ...
Since 9/11, documentary requirements to open a bank account in the US have become stricter, in line with the Patriot Act and the Customer Identification Program (CIP) that's enshrined in US banking law and regulations. However, more than half of the US population doesn't have a passport ...
Intercontinental traffic saw growth on routes to the South Asia, North America and Africa, with additional flights added to India, China, Japan and Nigeria. New routes to Hainan and Tianjin will see more growth in Asia in the coming months. European traffic recorded further growth in load ...
Others have a single-digit record: Nigeria—5%, and Rwanda, Sudan, and Senegal hold a record of 7% each, while Sierra Leone and South Sudan hold a 0% and 1% record, respectively. Finally, Figure 12 shows that Seychelles holds the highest record at 50%, South Africa comes next at 29%...
This study sought to investigate the impact of AI on digital financial inclusion. Digital financial inclusion is becoming central in the debate on how to ensure that people who are at the lower levels of the pyramid become financially active. Fintech com
Regulation rollback begins – does it matter to treasury? The US Financial Choice Act is that rare beast, an attempt to roll back regulation which, according... ERM insurance April 27th 2017 When all the swans turn black… Extreme operational risk have generally been seen as “Black Swan...