The Digitalization of Advance Tax Rulings: The use of machine learning to improve the ease of doing business, preventing avoidable litigation and ensuring better policy decisions.
By Chiedozie Kelechi Ogbu and Eze Kenechukwu. Introduction The need for an advanced tax ruling may arise where there is an uncertainty as to the correct application or interpretation of tax law to a set of facts. In such cases, the tax payer can apply to the tax authority for an interpretation of the statuteRead More
Introduction Change is the only constant thing in life. This aged saying is true even within the legal systems of countries, worldwide. The need for change, however, ought to be balanced against the desire to maintain certainty in tax law, particularly as this is one of the key canons of taxation. Whether this is theRead More