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What is Double Taxation Relief in Nigeria about?

This document discusses international taxation and double taxation relief. It begins by defining international taxation as taxation of cross-border activities according to the domestic tax laws of both the source state and residence state. It then discusses the concept of double taxation, where the same income is taxed in more than one country. There are two main types of double taxation: economic double taxation, where different taxpayers are taxed on the same income; and juridical double taxation, where t

Author

Prudent

Language

EN