SOME COMPARISONS BETWEEN THE NIGERIAN AND SOUTH AFRICAN FISCAL REGIMES REGARDING AN INDIVIDUAL’S TAX RESIDENCE

Authors

  • Nuhu Musa Idris

DOI:

https://doi.org/10.17159/obiter.v39i1.11394

Keywords:

residence of taxable persons, residence, principal residence, ordinary residence, taxpayer

Abstract

Internationally, one of the most widely adopted criteria for determining the jurisdictional basis of a state’s taxing power is that of the taxpayer’s “residence”, “principal residence” or “ordinary residence”. However, statutory definitions often complicate these concepts, as is the case in Nigeria, and it is common for relief to be granted where the application of these criteria would expose the taxpayer in question to tax on the same income in more than one tax jurisdiction. In Nigeria, the determination of the residence of taxable persons involves the application of statutory criteria and moreover, the legislation makes it necessary to locate residence within a particular state of Nigeria. In the interpretation of the statutory criteria, precedence is given to decisions of the Nigerian courts.

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Published

30-04-2018

How to Cite

Nuhu Musa Idris. (2018). SOME COMPARISONS BETWEEN THE NIGERIAN AND SOUTH AFRICAN FISCAL REGIMES REGARDING AN INDIVIDUAL’S TAX RESIDENCE. Obiter, 39(1). https://doi.org/10.17159/obiter.v39i1.11394

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Section

Articles