| [1] | Barrios, S. and D’Andria, D. (2020) Profit Shifting and Industrial Heterogeneity. CESifo Economic Studies, 66, 134-156. https://doi.org/10.1093/cesifo/ifz006
|
| [2] | OECD (2021) Base Erosion and Profit Shifting. https://www.oecd.org/tax/beps
|
| [3] | Ogbonna, G.N. (2016) Effect of Tax Administration and Revenue on Economic Growth in Nigeria. https://www.iiste.org
|
| [4] | Oyeyinka Efunboade, A. (2014) Impact of ICT on Tax Administration in Nigeria. https://www.iiste.org
|
| [5] | Giddens, A. (1990) The Consequences of Modernity. Polity Press in Association with Basil Blackwell, Oxford.
|
| [6] | Harris, R.L. (2002) Introduction: Globalization and Globalism in Latin America: Contending Perspectives. Latin American Perspectives, 29, 5-23.
https://doi.org/10.1177/0094582X0202900601
|
| [7] | IMF. Research Dept. (1997) World Economic Outlook, Mays 1997: Globalization: Opportunities and Challenges. International Monetary Fund, Washington DC.
https://doi.org/10.5089/9781557756480.081
|
| [8] | Andika, L.R. and Amandari, L.T. (2020) Reforming Controlled Foreign Corporations in Indonesia: Lessons Learned from BEPS Action Plan and Germany. Jurnal Masyarakat Mandiri, 4, 467-474.
|
| [9] | Rosario, S. and Chavali, K. (2020) Digitization of Taxation in the Changing Business Environment & Base Erosion & Profit Shifting (Beps) Special Reference to India. European Scientific Journal, 16, 61-74.
https://doi.org/10.19044/esj.2020.v16n1p61
|
| [10] | TJN (2022) What Is Profit Shifting? Tax Justice Network, London.
https://taxjustice.net/faq/what-is-profit-shifting
|
| [11] | 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
|
| [12] | OECD (2022) Glossary of Tax Terms.
https://www.oecd.org/ctp/glossaryoftaxterms.htm
|
| [13] | Zoromé, A. (2007) Concept of Offshore Financial Centers: In Search of an Operational Definition. IMF Working Papers, 7, 1.
https://doi.org/10.5089/9781451866513.001
|
| [14] | TJN (2008) Tax Havens Creating Turmoil.
|
| [15] | Nzotta, S.M. (2007) Tax Evasion Problems in Nigeria: A Critique. The Nigerian Accountant, 40, 40-43.
|
| [16] | Aguolu, O. (2004) Taxation and Tax Management in Nigeria. Meridian Associates, Enugu.
|
| [17] | Appah, E. (2014) Principles and Practice of Nigerian Taxation. Andy Best Publishers, Lagos.
|
| [18] | Appah, E. and Oyadongha, J.K. (2011) The Challenges of Tax Mobilization and Management in the Nigerian Economy. Journal of Business Administration and Management, 6, 128-136.
|
| [19] | Maiga, S. (2015) The Impact of Tax Collection in Achieving Revenue Targets: The Directorate General of Taxes of Mali Case Study. Theoretical Economics Letters, 5, 403-409. https://doi.org/10.4236/tel.2015.53046
|
| [20] | Federal Ministry of Finance (2017) National Tax Policy. Abuja.
|
| [21] | Ahmed, O.I. (2019) Regulation of Income and Profit Shifting to Tax Haven Countries: A Suggested Approach for Nigeria. Malete.
http://www.ec.europa.eu/budget/explained/budg_system/financing/fin_en.cfm
|
| [22] | Ajzen, I. (1991) The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50, 179-211.
https://doi.org/10.1016/0749-5978(91)90020-T
|
| [23] | Parjanadze, N. (2009) Globalisation Theories and Their Effect on Education.
|
| [24] | Deloitte (2021) Nigeria Tax Administration in Nigeria and the Challenge of IT. Inside Tax, 5-6.
|
| [25] | Audu, S. (2021) Digital Economy and Tax Administration in Nigeria.
|
| [26] | Pwc (2015) Impacts of the OECD BEPS Project on Companies Operating in Nigeria. https://www.pwc.com
|
