THE TAXATION OF LIMITED LIABILITY COMPANIES IN NIGERIA
Abstract
This paper discusses the law as it relates to the taxation of the profits or income of companies which started in Nigeria in 1912 followed by series of amending Acts! leading to the introduction of a comprehensive company taxation in 1961 and the witnessing in 1990 of the birth or consolidation of the existing companies income tax legislation codified as the Companies Income Tax Act (CITA).
Keywords
Income tax legislation
How to Cite
C, J. D. (2008). THE TAXATION OF LIMITED LIABILITY COMPANIES IN NIGERIA. ABU Law Journal, 28(1), 74-98. https://doi.org/10.67203/abulj.2008.kyp2o0tw
J. D. C, "THE TAXATION OF LIMITED LIABILITY COMPANIES IN NIGERIA," ABU Law Journal, vol. 28, no. 1, pp. 74-98, May 2008. doi: 10.67203/abulj.2008.kyp2o0tw
