Download This PaperBureacracy in Treaty Making Process & Tax Treatises Domestication in Nigeria
20 Pages Posted: 22 Dec 2016
Date Written: January 19, 2016
Abstract
Treaty making and domestication in Nigeria is a constitutional matter that require legislative steps to be taken. Hence, a Double Taxation Agreement (DTAs) shall not have the force of law until domesticated by Nigeria since the provisions of DTAs are supreme to domestic tax laws. However, there are undue bottlenecks that militate against these prerequisite legislative processes.
Keywords: Double Taxation Agreement, treatises
Suggested Citation: Suggested Citation
Aladesawe, Adeyemi, Bureacracy in Treaty Making Process & Tax Treatises Domestication in Nigeria (January 19, 2016). Available at SSRN: https://ssrn.com/abstract=2887345 or http://dx.doi.org/10.2139/ssrn.2887345
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