Olaniwun Ajayi LP

June 3, 2020

SEP

Nigeria issues the Companies Income Tax (Significant Economic Presence) Order, 2020

The Finance Act 2019 heralded the introduction of a new framework for the taxation of e-commerce in Nigeria and this was to be based on the Significant Economic Presence (SEP)...

June 3, 2020

SEP

Nigeria issues the Companies Income Tax (Significant Economic Presence) Order, 2020

The Finance Act 2019 heralded the introduction of a new framework for the taxation of e-commerce in Nigeria and this was to be based on the Significant Economic Presence (SEP)...