ABSTRACT
Principles of taxation, especially international taxation, are one of the instruments through which Foreign Direct Investment, (FDI), is usually attracted to a country. These principles are invariably contained in bilateral or multilateral tax treaties signed between the host countries and the investor countries. The issue for consideration is whether tax treaties between Nigeria and other countries have achieved their desired objectives of attracting foreign direct investment and facilitating economic growth and development. Part of the research problems is how to establish a correlation or nexus between the principles of taxation and foreign direct investment into Nigeria. The aims and objectives of this research are therefore to discuss the impact of taxation on the Nigerian economy and to examine the relationship between the principles of international taxation and foreign direct investment. Consequently, both doctrinal and empirical methods of research are employed in this work. Some of the research findings are that tax treaties between Nigeria and other countries do not have adequate provisions to curb harmful practices like thin capitalization, treaty shopping and tax deferrals, among others. The research then makes recommendations on anti-thin capitalization rules, anti-deferral measures and anti-treaty shopping provisions in the tax treaties between Nigeria and other countries.
ABSTRACT
The aim of this study is to examine the role of professionals in marketing library products in academic...
BACKGROUND OF THE STUDY
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ABSTRACT
The study examined the impact of performance management on the profitability of manufacturing firms in Nigeria:...
ABSRACT
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ABSTRACT
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ABSTRACT
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Background to the Study
Government comes and goes but the traditional institution has remained an integral framework of...
STATEMENT OF PROBLEM
The country have being lagging behind interms of infrastructure and the management of wealth; the i...
ABSTRACT
The way a country finances its health care system is a critical determinant for reaching unive...
Background of the Study
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