Posted By: | January 16, 2021 |

TAXATION OF THE DIGITAL ECONOMY: RETHINKING THE FIXED BASE RULE IN NIGERIA

Globalisation continues to drive the global economy, having spurred the growth of the digital economy (DE), which itself has been defined as, “worldwide network of economic activities, commercial transactions and professional interactions that are enabled by information and communication technologies”. DE is thus economic activities resulting from online connections amongst people, businesses, devices, data and processes.

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