A Critique of the Residence Rule in Nigeria Policy, Law and Administration
Residency is a key factor in taxation, since a taxpayer is generally liable to payment of taxes to the state where he is resident. The issue of residency is a topical one that deserves additional discourse. It would appear that the residency rule which obligates a taxpayer to pay to the relevant tax authority of where he resides still stands; what has now been amended is the principal place of residence which should be considered when an individual has more than one residence. A challenge wit...