Non-resident companies, though not incorporated in Nigeria but deriving income from the Nigerian economic environment, is subject to tax within the nigerian tax environment under the specific circumstances set out in the provisions of the Companies Income Tax Act. Thus, this paper deals with the specific circumstances under which the non-resident companies will be subject to taxes in Nigeria.
- non-resident company,
- fixed base,
- dependent agent
Available at: http://works.bepress.com/oluwaseun_ojo/12/