AN OVERVIEW OF THE NATIONAL INTELLECTUAL PROPERTY POLICY AND STRATEGY (NIPPS): A POTENTIAL TURNING POINT FOR NIGERIA’S INTELLECTUAL PROPERTY ECOSYSTEM
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This article examines in a very general way the existing framework for the taxation of expatriates in Nigeria. It considers in brief the applicable tax rate, the portion of the expatriate income that is actually subject to tax, how the tax is calculated, when an expatriate would be deemed resident in Nigeria and how the tax filing is carried out.
