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International Tax Law largely consists of bilateral tax treaties and model tax conventions that guide the process and format of such treaties. Thus, under current law, after 2025, the individual income tax system is slated to look like the system that was in effect for 2017. new tax law now provides a 20% deduction for qualified dividends paid by these trusts—despite the fact that there is no double taxation—and there is now a 29.6% effective federal income tax rate on REIT … LAW ON TAXATION CHAPTER 1: PROVISIONS FOR THE TAX ON PROFIT Section 1: General Provisions ARTICLE 1: CHANGE TO TAX The provisions for the tax on profit as stated in the Finance Act of 1994 … Keep pace with tax law changes The following discussion on federal income and other taxes is for general informational purposes only—it is not meant to be used, and cannot be used, by individuals to avoid federal, state or local tax … While tax treaties can cover a variety of issues, most focus on the avoidance of double taxation and tax … In contrast, many of the changes made in P.L. This report provides an overview of the federal tax system, including the individual income tax… 115-97 affecting corporations are permanent. This book is primarily conceived for the convenience of tax … Atilola is also the Editor-in-Chief, Nigerian Tax Law Reports (1960–2010); Publisher and Managing Editor, Nigerian Tax Notes (A monthly Journal of Tax Law) and Editor-in-Chief, Business Law Review (A Quarterly Journal of Business Law and Taxation).


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