Abstract: THE TAXATION OF INTELLECTUAL PROPERTY TRANSFERS
This study investigates the taxation of intellectual property (IP) transfers in Lagos. The objectives are to identify the key tax implications of IP transfers, assess the compliance challenges, and evaluate strategies for managing tax liabilities. A survey design was employed, with data collected from 200 IP managers and tax professionals, derived using Taro Yamane's formula. A case study of a technology firm in Lagos provided comprehensive insights. The reliability coefficient score was 0.86. Findings indicate that the taxation of IP transfers presents significant challenges, including complex regulations and valuation issues. Effective tax planning and professional advice were found to be crucial strategies. Recommendations include simplifying tax laws related to IP transfers, providing clearer guidelines for businesses, and enhancing training for IP managers to improve compliance and tax management.
ABSTRACT
The study examines the impact of firm characteristics on corporate social responsibility: the moderating role of firm life cycle...
Statement of the Problem
Some problems associated with the existing partially computerized system are as follows:
...
ABSTRACT
This study investigated Access and Utilization of Special Information Resources in Kashim Ibrahim Library by Postgraduate Studen...
ABSTRACT
The major purpose of this research is to find out the causes of conflict between Secretaries and Bosses in Anam...
Abstract:
This research explores the influence of regulatory changes on management accounting practices...
ABSTRACT
The purpose of this study is to x-ray the mobilization and channeling of fund to business sectors. The stud...
ABSTRACT
The importance of communication in achieving organisational objectives cannot be over emphasized. The current s...
Abstract
Many developing countries are competing to attract foreign direct investment with a belief that it can be a tool for poverty red...
Background of the study
The name “Nigeria” was coined by Flora Shaw, who later became the w...
Abstract
Education in general also focuses in assisting learners to acquire all the three main domains in life which ar...