Open AccessSOME COMPARISONS BETWEEN THE NIGERIAN AND SOUTH AFRICAN FISCAL REGIMES REGARDING AN INDIVIDUAL’S TAX RESIDENCE
Author(s) -
Nuhu Musa Idris
Publication year - 2018
Publication title -
obiter (port elizabeth. online)/obiter (port elizabeth)
Language(s) - English
Resource type - Journals
eISSN - 2709-555X
pISSN - 1682-5853
DOI - 10.17159/obiter.v39i1.11394
Subject(s) - taxpayer , residence , taxable income , legislation , statutory law , jurisdiction , principal (computer security) , state (computer science) , scope (computer science) , public economics , business , economics , law , political science , demographic economics , mathematics , computer science , algorithm , programming language , operating system
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.