A note on Nigeria’s Significant Economic Presence rules
Earlier this year, Nigeria introduced measures to tax foreign digital businesses that generate income within the country. The new taxing …
Month: October 2020
The two Pillars – progress report on 12 October
There will be an OECD Tax Talks session on 12 October. We’ll get to hear how the OECD Inclusive Framework …
Some thoughts on the draft Article 12B, UN Model
Back in August, the UN Tax Committee announced proposals for the taxation of automated digital services. Specifically they proposed the …