INTERNATIONAL TAX ISSUES UNDER THE NIGERIAN TAX LEGISLATION

The drive for global economic integration has necessitated the development and adoption of certain international standards to guarantee increased certainty in business environment across nations and reduce levels of risks in the market. Considering the prominence of tax legislation as a major index or infrastructural component of an enabling environment necessary for optimum investments and business growth, this paper attempts to give an overview of issues relevant to international taxation and examines their level of conformity to global standards.