The founder of Africa Tax Review provides a detailed breakdown of the foundational principles of international taxation in this video. He explains how these principles guide the taxation of cross-border income and promote fairness in global commerce.
Addressing a diverse audience, including business owners, policymakers, and students, he highlights the significance of understanding international tax frameworks in today’s economy.
The video covers key taxation principles, such as source-based and residence-based taxation, illustrating how countries determine where and how income is taxed—especially for multinational corporations.
It also explores core concepts like tax neutrality, which ensures that taxation does not distort economic decisions.
Further, the founder discusses major challenges in international taxation, including double taxation, tax avoidance strategies such as transfer pricing and treaty shopping, and the issue of base erosion, which threatens national revenues.
He also examines global solutions like the minimum tax initiative and the adaptation of tax policies to the digital economy through measures like the Digital Services Tax (DST).
The video concludes with insights into the economic implications of international taxation, explaining its impact on businesses, governments, and global equity.
By the end of the session, viewers gain a comprehensive understanding of international taxation, its challenges, and its role in shaping economic policies.
Viewers are encouraged to stay engaged for more insights on taxation and non-profit operations in Nigeria.
About Speaker
Olatunji is the founder Taxmobile.Online and Managing Partner/CEO of AOA Professional Services. Before this, Olatunji worked as Director- Tax and regulatory Services at Nolands Nigeria Professional Services, Senior Manager – Tax, Regulatory and advisory Services at Saffron Professional Services, Tax and Fiscal Reporting Accountant of Schlumberger Nigeria Limited, and as an Audit Trainee in Ernst & Young.
His experience covers the full range of services in internal audit and control, transfer pricing, arbitration, tax advisory and regulatory services, audit support, forensics investigation, and due diligence.
Disclaimer:
The information contained herein is general and is not intended, and should not be taken, as a legal, accounting or tax advice provided. This information remains strictly the opinion of Olatunji Abdulrazaq.
Foundational Principles of International Taxation, its Challenges, and Implications for Businesses
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