- 5 Marks
TAX – Nov 2015 – L2 – Q4a – International Taxation
This question explains the tax treatment of income earned by a non-resident individual who has spent time in Nigeria.
Question
Mr. Alexis Sanchez was employed by Zenon Ltd as Director Commercial, West and Central Africa with effect from 1 March 2011. He entered Nigeria on the date his employment became effective and remained in Nigeria till 25 August 2011. He returned to Nigeria on 15 January 2012, and remained in Nigeria till 31 July 2012.
Required:
Explain the basis for the taxation of income earned by Mr. Alexis Sanchez in Nigeria for the relevant tax years.
Find Related Questions by Tags, levels, etc.
- Tags: Employment Income, Non-resident, Personal Income Tax Act (PITA), Tax residency
- Level: Level 2
- Topic: International taxation
- Series: NOV 2015
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