StudyPath

TAX 311 Revenue Laws

HND1 levelManagement & Administration12 topics

TAX 311 covers 12 topics. StudyPath paces them into daily study sessions that finish before your exam date, with practice questions and worked answers for each one.

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Course outline

The topics this course covers, in teaching order.

  1. Taxpayer residence
  2. Ordinary residence
  3. Domicile
  4. Corporate residence
  5. Tax havens
  6. Foreign income tax remittances
  7. Offshore judicial decisions
  8. Foreign investments and capital gains tax
  9. Transfer of assets abroad and attribution of income
  10. Transfer pricing by multinationals
  11. Double taxation
  12. Tax treaties and reliefs

A sample from this course

One topic, as StudyPath teaches it.

Taxpayer residence

Taxpayer residence is the cornerstone for determining a person or entity's tax liability in Nigeria. Mastering the criteria—days of presence, domicile, and the concept of 'permanent establishment'—enables students to correctly classify taxpayers as resident or non‑resident, a key requirement for the NUC CCMAS, NBTE, and NCCE exams.

What you get for TAX 311