This article examines Nigeria’s international tax policy choice and its implications by scrutinizing Nigeria’s tax treaties and National Tax Policy statements. It concludes that Nigeria’s international tax policy tends towards capital export neutrality. Consequently, Nigeria is losing significant amounts of tax revenue and should change its policy choice.
|Pages (from-to)||443 - 453|
|Number of pages||10|
|Journal||Bulletin for International Taxation|
|Publication status||Published - 8 Jun 2018|