An exploratory study on tonnage tax adoption in Nigerian shipping industry /
Tonnage tax regime has been adapted in several climes to address fleet-decline. The regime first started from Greece in 1975 and has diffused to jurisdictions across the globe. This regime considers gross/net tonnage of a ship as a tax-base unlike income tax-base in IFRS12. Nigeria current tax syste...
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| Format: | Thesis Book |
| Language: | English |
| Published: |
Kuala Lumpur :
Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia,
2022
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| Subjects: | |
| Online Access: | http://studentrepo.iium.edu.my/handle/123456789/11512 |
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