Abstract

Nigeria is one of just six countries in the BEPS inclusive framework that has not signed on to the OECD’s 1 July 2021 announcement of agreement on Pillars One and Two. Chuks Okoriekwe explains why Nigeria’s Constitution does not permit the dispute resolution mechanism outlined in the Pillar One proposal, and why Nigeria might want to consider amending its constitution to permit it.

Full Text
Paper version not known

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.