Browsing by Subject "rational pragmatism"
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Analysis of Unilateral Digital Tax Measures in Developing and Emerging Economies Using Nigeria as a Case Study: Looking Beyond the "Digital Tax Extremes" in International Tax Law & Policy
(2024-08-27)The emergence of digital businesses has disrupted corporate income tax rules in international tax law and policy, which are based on taxable physical presence within a jurisdiction. Digital businesses have little to no ...