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Searching with a thematic focus on Tax administration and compliance, Taxation, International tax in Nigeria

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    E-commerce taxation: a framework to broaden the tax base in Nigeria

    African Tax Research Network, 2016
    The world is experiencing remarkable advancements in technology that has given pace to the emergence of e-commerce, creating a system where transactions are carried out via computer networks (online). Tax Authorities have been challenged with the emergence of e-commerce, owing to the fact that Tax laws were initially designed to consider only physical transactions.