ABSTRACT
Principles of taxation, especially international taxation, are one of the instruments through which Foreign Direct Investment, (FDI), is usually attracted to a country. These principles are invariably contained in bilateral or multilateral tax treaties signed between the host countries and the investor countries. The issue for consideration is whether tax treaties between Nigeria and other countries have achieved their desired objectives of attracting foreign direct investment and facilitating economic growth and development. Part of the research problems is how to establish a correlation or nexus between the principles of taxation and foreign direct investment into Nigeria. The aims and objectives of this research are therefore to discuss the impact of taxation on the Nigerian economy and to examine the relationship between the principles of international taxation and foreign direct investment. Consequently, both doctrinal and empirical methods of research are employed in this work. Some of the research findings are that tax treaties between Nigeria and other countries do not have adequate provisions to curb harmful practices like thin capitalization, treaty shopping and tax deferrals, among others. The research then makes recommendations on anti-thin capitalization rules, anti-deferral measures and anti-treaty shopping provisions in the tax treaties between Nigeria and other countries.
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Traditionally, women have been involved in different trade and profession from time immemorial. For journalism...
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The study focused on the effect of job satisfaction on teachers’ job performance in sele...
Abstract
Finance is the livewire of every organization. The growth and survival of both public and private enterprises therefore an...
EXCERPT FROM THE STUDY
Modern journalism refers to the era of online journalism, the era of internet, which has become p...
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The research titled Development of Eucalpytus tereticornis composite for chromium (VI) and lead (II) ions adsorption from simula...
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This research investigates the effects of child trafficking on academic performance o...
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The paper examines interaction between financial development and economic growth in Abia State. The study highl...
ABSTRACT
It is common knowledge that the end user of stream flow data may necessarily not have any prior knowledge of the quality control...
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The study found out the effect of school structure and environment on student’s academic performance in s...
Background of the study
The name “Nigeria” was coined by Flora Shaw, who later became the w...