Taxation of Digital Economy in Nigeria - Chime, Ikechukwu
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The digital economy, the product of digitalization, technological Innovation and globalization, is impacting on and transforming every facet of life, society and economy. However, its growth poses significant fiscal challenge to existing international and national tax laws and institutions, since these laws were designed for traditional, brick-and-mortar economy. The transnational nature of this fiscal challenge resulted in global efforts to adapt international tax rules to the peculiarities of the digital economy, most notably, under the auspices of the Organization for Economic Cooperation…mehr

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Produktbeschreibung
The digital economy, the product of digitalization, technological Innovation and globalization, is impacting on and transforming every facet of life, society and economy. However, its growth poses significant fiscal challenge to existing international and national tax laws and institutions, since these laws were designed for traditional, brick-and-mortar economy. The transnational nature of this fiscal challenge resulted in global efforts to adapt international tax rules to the peculiarities of the digital economy, most notably, under the auspices of the Organization for Economic Cooperation and Development Base Erosion and Profit Shifting Inclusive Framework (OECD BEPS IF).Although Nigeria participated in the negotiations, it refused to sign the Two-Pillar Plan adopted under the Framework. Nigeria has amended its tax laws in a bid to address the problems posed by taxation of the digital economy.This book provides a comprehensive overview of the relevant laws and institutions with regard to Nigerian taxes on the digital economy. It is a must read for investors, practitioners and students on issues relating to taxation of digital economy in Nigeria.
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Autorenporträt
Ikechukwu Chime is a lecturer at the Faculty of Law, University of Nigeria. He is a graduate of the Centre for Energy, Petroleum, Mineral Law & Policy, University of Dundee. He also holds a doctorate degree from the University of Nigeria. He routinely advises leading companies in the Nigerian energy, telecommunications and banking industries.