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ICLG-Private Client 2019


Author: Dr.Jennifer Douglas-Abubakar, Maryam Muhammad

ICLG-Private Client 2019 PC19_Chapter-33_Nigeria NIGERIA-PRIVATE CLIENT – 2019 1 Connection Factors 1.1 To what extent is domicile or habitual residence relevant in determining liability to taxation in your jurisdiction? Answer Text.   Domicile or habitual residence is relevant in determining tax liability in Nigeria. The Personal Income Tax Act, 2011 Laws of […]