Analytical Approach On Double Taxation In The Nigerian Tax Administration

ABSTRACT Taxation in Nigeria is one of the major source of revenue for it an be said that it generates between 75% to 80% of Nigerian revenue. Taxation in Nigeria is however bedeviled with a lot of problem one of which is double taxation. It is the practice in Nigeria for income tax to be imposed both on worldwide income derived by residents of Nigeria and on income derived by non-residents generated within the country. The effect of such a system is that income derived by a resident of Nigeria from a source in another country is subject to tax in both states and vice versa. This position cle…