Taxing Global Digital Platforms: Nigeria’s SEP Framework and International Comparisons
Nigeria’s Significant Economic Presence (SEP) tax framework allows the government to tax qualifying foreign companies that derive income from economic activities involving Nigerian users, even without a physical office in the country. This makes it perfect for taxing platforms like META that provide services to Nigerians, generating billions without having a physical office in the
Taxing Global Digital Platforms: Nigeria’s SEP Framework and International Comparisons Read More »

