Thesiss

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…

Since its founding as a common market, the European Union has worked to promote a single market without internal borders or trade barriers. Recent years have seen increased attention by nations to the harmful competitive distortion caused by tax measures. Recently the European C…