Mohanty, K. (2022) Explained: Why Countries Are Betting on Global Minimum Tax to Get MNEs to Pay up Their Fair Dues. News18. https://www.news18.com/news/india/explained-why-countries-are-betting-on-global-minimum-tax-to-get-mnes-to-pay-up-their-fair-dues-4304231.html

has been cited by the following article:

• TITLE: A Conceptual Review of Nigerian Tax Administration in Globalisation and Profit Shifting Challenges

  AUTHORS: Abdulrahman Olorunloga Aliyu, Ngu Solomon Kumai, Lateef Olumide Mustapha

  KEYWORDS: Digitalisation, Globalisation, Nigeria, Profit Shifting, Tax Administration

  JOURNAL NAME: Open Access Library Journal, Vol.9 No.7, July 26, 2022

  ABSTRACT: The concept of globalisation presents independent tax jurisdictions with opportunities as well as challenges. This study appraises the Nigerian tax administration in the context of globalisation effect and the incidence of profit shifting through the use of systematic conceptualisation and the use of relevant connected theories to bring out the key elements of the study. It went ahead to discuss the weaknesses and challenges faced by the Nigerian tax administration in the wake of globalisation, linking globalization to digitalisation and how it facilitates the profit shifting phenomenon. It further recommends that the Nigerian tax administration should engage in a critical assessment of information technology infrastructure and policy infrastructure to find areas of weaknesses and improve on those weaknesses.