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VAT in the Oil and Gas Sector in Nigeria

descriptionPublicationkeyboard_double_arrow_right Article 07 May 2013 English Publisher:IBFDJournal:International VAT Monitor, volume 24 (issn: 0925-0832, eissn: 2352-9210, Copyright policy )
Authors: A.O. Abdulrazaq;

doi: 10.59403/bjf3vb

VAT in the Oil and Gas Sector in Nigeria

Abstract

In this article, the author discusses some of the remarkable features of the Nigerian VAT system, in particular the limited right to deduct input VAT and the special arrangements applicable in the oil and gas sectors, which are Nigeria’s most important export sectors.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
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