Evaluating the Subject-to-Tax Rule in Nigeria: Implications, Challenges, and Strategic Considerations Amid Global Tax Reforms
The OECD’s two-pillar solution addresses the tax challenges of digitalization, with the Subject to Tax Rule (STTR) and GloBE Rules ensuring minimum taxation. This article explores the application of the STTR in Nigeria, assessing its potential for generating revenue while considering the high costs...
| Main Author: | |
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| Format: | Journal Article |
| Published: |
2024
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| Online Access: | http://hdl.handle.net/20.500.11937/96180 |
| _version_ | 1848766108994109440 |
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| author | Allen, Christina |
| author_facet | Allen, Christina |
| author_sort | Allen, Christina |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | The OECD’s two-pillar solution addresses the tax challenges of digitalization, with the Subject to Tax Rule (STTR) and GloBE Rules ensuring minimum taxation. This article explores the application of the STTR in Nigeria, assessing its potential for generating revenue while considering the high costs of implementation and the country’s strategic alternatives. |
| first_indexed | 2025-11-14T11:45:55Z |
| format | Journal Article |
| id | curtin-20.500.11937-96180 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T11:45:55Z |
| publishDate | 2024 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-961802025-01-30T05:36:39Z Evaluating the Subject-to-Tax Rule in Nigeria: Implications, Challenges, and Strategic Considerations Amid Global Tax Reforms Allen, Christina The OECD’s two-pillar solution addresses the tax challenges of digitalization, with the Subject to Tax Rule (STTR) and GloBE Rules ensuring minimum taxation. This article explores the application of the STTR in Nigeria, assessing its potential for generating revenue while considering the high costs of implementation and the country’s strategic alternatives. 2024 Journal Article http://hdl.handle.net/20.500.11937/96180 10.59403/3ms6f57 restricted |
| spellingShingle | Allen, Christina Evaluating the Subject-to-Tax Rule in Nigeria: Implications, Challenges, and Strategic Considerations Amid Global Tax Reforms |
| title | Evaluating the Subject-to-Tax Rule in Nigeria: Implications, Challenges, and Strategic Considerations Amid Global Tax Reforms |
| title_full | Evaluating the Subject-to-Tax Rule in Nigeria: Implications, Challenges, and Strategic Considerations Amid Global Tax Reforms |
| title_fullStr | Evaluating the Subject-to-Tax Rule in Nigeria: Implications, Challenges, and Strategic Considerations Amid Global Tax Reforms |
| title_full_unstemmed | Evaluating the Subject-to-Tax Rule in Nigeria: Implications, Challenges, and Strategic Considerations Amid Global Tax Reforms |
| title_short | Evaluating the Subject-to-Tax Rule in Nigeria: Implications, Challenges, and Strategic Considerations Amid Global Tax Reforms |
| title_sort | evaluating the subject-to-tax rule in nigeria: implications, challenges, and strategic considerations amid global tax reforms |
| url | http://hdl.handle.net/20.500.11937/96180 |