Thesiss

A presente Tese procura estudar o conceito de estabelecimento estável na sua dimensão estática e na sua articulação com a realidade atualmente vivida. O conceito de estabelecimento estável é um conceito secular ao qual tem sido atribuída uma significativa importância na distribu…

This thesis makes a case for the tax law treatment of multinational enterprises (MNEs) as unitary firms by Nigeria and other African countries under the recently negotiated African Continental Free Trade Agreement (AfCFTA). MNEs strategically exploit their legal structures in or…

The world has moved to a business environment of automated production driven by electronics and information technology. This in turn has led to automated processes which serve the daily business and service needs of billions of consumers. This process takes place through a web o…