An exploratory study on tonnage tax adoption in Nigerian shipping industry /

Tonnage tax regime has been adapted in several climes to address fleet-decline. The regime first started from Greece in 1975 and has diffused to jurisdictions across the globe. This regime considers gross/net tonnage of a ship as a tax-base unlike income tax-base in IFRS12. Nigeria current tax syste...

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Bibliographic Details
Main Author: Baba, Jibril, Zakari (Author)
Format: Thesis Book
Language:English
Published: Kuala Lumpur : Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, 2022
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Online Access:http://studentrepo.iium.edu.my/handle/123456789/11512
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