Evaluating the Subject-to-Tax Rules (Sttr) in Nigeria: Implications, Challenges, and Strategic Considerations Amid Global Tax Reforms
Posted: 9 Oct 2024
Date Written: August 01, 2024
Abstract
The OECD's two-pillar solution addresses tax challenges from digitalisation, with Pillar Two’s Subject to Tax Rule (STTR) and GloBE rules ensuring minimum taxation. This article examines the STTR's application in Nigeria, exploring its implications and questioning its effectiveness for revenue generation, considering high implementation costs and Nigeria's strategic alternatives.
Suggested Citation: Suggested Citation
Allen, Christina, Evaluating the Subject-to-Tax Rules (Sttr) in Nigeria: Implications, Challenges, and Strategic Considerations Amid Global Tax Reforms (August 01, 2024). Available at SSRN: https://ssrn.com/abstract=4964280
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