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Harmful tax practice: The OECD effort on harmful tax practices span a period of over 15 years, beginning with the 1998 report Harmful Tax Competition. The BEPS project reviewed these previous works with a focus on requiring substantial activity for any preferential regime and on improving transparency. Nigeria is a member of the Global Forum. There are no harmful tax regimes in Nigeria. Nigeria has never being mentioned in the OECD's list of countries with harmful tax practice. Treaty Abuse: Most of Nigeriäs DTA are susceptible to treaty shopping. I.e Nigeria's DTA with Mauritius and the Netherlands who are tax havens. In view of the foregoing: ¿Need to renegotiate older DTAs or protocols signed to clarify that they are not intended to create opportunities for non-taxation, including through treaty shopping. For the Nigeria DTA with Mauritius. ¿Inclusion of Anti-Treaty Abuse clauses i.e. Limitation on benefit provisions in new treaties. ¿Enhance exchange of information and mutual cooperation to prevent treaty abuse
| Autorius: | Adeyemi Aladesawe |
| Leidėjas: | LAP LAMBERT Academic Publishing |
| Išleidimo metai: | 2017 |
| Knygos puslapių skaičius: | 76 |
| ISBN-10: | 6202009144 |
| ISBN-13: | 9786202009140 |
| Formatas: | 220 x 150 x 5 mm. Knyga minkštu viršeliu |
| Kalba: | Anglų |
Parašykite atsiliepimą apie „Countering Harmful Tax Competition and Treaty Abuse Under BEPS:Nigeria“
