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Article
AN OVERVIEW OF TAXATION OF NON-RESIDENT COMPANY IN NIGERIA
The Lawyers Chronicle, Magazine for the African Lawyer (2015)
  • Oluwaseun Viyon Ojo, Lagos State University
Abstract

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.

Keywords
  • taxation,
  • non-resident company,
  • fixed base,
  • dependent agent
Disciplines
Publication Date
Summer August 4, 2015
Publisher Statement
It is insightful and specifically detailed.
Citation Information
Oluwaseun Viyon Ojo. "AN OVERVIEW OF TAXATION OF NON-RESIDENT COMPANY IN NIGERIA" The Lawyers Chronicle, Magazine for the African Lawyer (2015)
Available at: http://works.bepress.com/oluwaseun_ojo/12/