Analysis of Nigerian Tax Regime in Internationalization and Profit Swapping: Challenges and Prospect

Abstract

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 the key rudiments of the study. It further evaluates the objectives and the statutory role of the governmental agency that is responsible for the administering and enforcement of tax in Nigeria and the Relevant tax

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