A Diagnostic Appraisal of the Tax Aspects of the Treasury Management in the Nigerian Banking Sector

Simple item page
dc.contributor.authorOlokooba, Saka
dc.date.accessioned2021-06-04T09:12:47Z
dc.date.available2021-06-04T09:12:47Z
dc.date.issued2012
dc.description.abstractPresently under the Nigerian law, there is no strict tax deduction guideline on most of the swap products; hence the problem associated with arrangement fee on such products in the Nigerian Banking Sector. This paper therefore examines the treasury management activities in the Nigerian Banking Sector with particular reference to their tax aspect. The paper further appraises the tax implications of different categories of swaps in which Nigerian Banks are actively involved. In the final analysis, the paper recommends for a general overhauling of the Nigeria Tax law with regards to arrangement and intermediary fees in the bank's treasury management activities.en_US
dc.identifier.citationAhmadu Bello University Journal of Commercial Lawen_US
dc.identifier.issn1596-7174
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/20.500.12484/5916
dc.language.isoenen_US
dc.publisherDepartment of Commercial Law, Faculty of Law, ABU Zariaen_US
dc.relation.ispartofseriesVol. 5(1);
dc.subjectTax Aspectsen_US
dc.subjectTreasury Managementen_US
dc.subjectNigerian Banking Sectoren_US
dc.titleA Diagnostic Appraisal of the Tax Aspects of the Treasury Management in the Nigerian Banking Sectoren_US
dc.typeArticleen_US

Files

Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
5. ahmadu bello univer.pdf
Size:
4.23 MB
Format:
Adobe Portable Document Format
Description:
main article
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download

Collections