Current Volume 8
Abstract
This paper aims to bridge the gap between the newly introduced concept of SEP in the Company Income Tax Act of Nigeria’s tax law to be applied to its digital economy and the concept of Permanent Establishment (PE) or Fixed Base (FB) in another section of the same Act which solely depends on the physical presence of a non-resident entity before it can be taxed.
Citations
IRE Journals:
Oluwaseun O. Adebola
"A Proposal on How to Implement the Significant Economic Presence (SEP) in Nigeria" Iconic Research And Engineering Journals Volume 7 Issue 7 2024 Page 406-408
IEEE:
Oluwaseun O. Adebola
"A Proposal on How to Implement the Significant Economic Presence (SEP) in Nigeria" Iconic Research And Engineering Journals, 7(7)
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