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A Proposal on How to Implement the Significant Economic Presence (SEP) in Nigeria
Subject area: Management and Commerce · Area of research: Accounting and Taxation
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.
How to cite this paper
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
Oluwaseun O. Adebola "A Proposal on How to Implement the Significant Economic Presence (SEP) in Nigeria" Iconic Research And Engineering Journals, vol. 7, no. 7, Jan. 2024
Oluwaseun O. Adebola (2024). A Proposal on How to Implement the Significant Economic Presence (SEP) in Nigeria. Iconic Research And Engineering Journals, 7(7).
Oluwaseun O. Adebola "A Proposal on How to Implement the Significant Economic Presence (SEP) in Nigeria" Iconic Research And Engineering Journals, vol. 7, no. 7, Jan. 2024.
@article{1705422,
author = {Oluwaseun O. Adebola},
title = {A Proposal on How to Implement the Significant Economic Presence (SEP) in Nigeria},
journal = {Iconic Research And Engineering Journals},
year = {2024},
volume = {7},
number = {7},
pages = {406-408},
issn = {2456-8880},
url = {https://www.irejournals.com/formatedpaper/1705422.pdf},
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.},
month = {January},
}