A Legal Analysis of the Doctrine of Legitimate Expectation in Tax Disputes in Nigeria and Uganda

A Legal Analysis of the Doctrine of Legitimate Expectation in Tax Disputes in Nigeria and Uganda

Tax law has an unenviable reputation for complexity and frequent changes in the law. Investors and individual taxpayers are interested in knowing the tax consequences of their pending and contemplated transactions. Both investors and individual tax payers rely on the representations, past practice...

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Bibliographic Details
Main Authors: Howard Chitimira, Oyesola Animashaun
Format: Article
Language:English
Published: Danubius University 2022-06-01
Series:EIRP Proceedings
Subjects:
legitimate expectation
tax disputes
tax revenue authority
representation
discretion
Online Access:https://dp.univ-danubius.ro/index.php/EIRP/article/view/290/268

Internet

https://dp.univ-danubius.ro/index.php/EIRP/article/view/290/268

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