International Tax Law Review
Journal Initials: ITLR
Research Scope: Taxation Laws and related subjects
Publication Mode: Digital (On this Website)
Frequency: Quarterly (4 Issues a year)
Launch Year – 2022
Review Mode: Double Blind Peer Review
Plagiarism Allowed: 10% (as per Turnitin)
Archive of Air & Space Law Review
This paper reviews tax defiance among taxpayers in Nigeria. In Nigeria today, taxpayers’ defiance is one reason for the decline of revenue accruable from various forms of taxes. Hence, the main objective of this paper is to analyse tax defiance amongst taxpayers in Nigeria, particularly in Lagos State. The paper will also identify the causes
The assimilation of state economies and markets into the digital world has increased in recent years. This has put a discernible strain on the applicable national and international tax rules, which relied on the physical presence test to determine tax liability.[i] Today’s virtual, anonymous and borderless nature of the digital world has made it difficult
This paper focuses on a comparative analysis of the taxation system of developed and developing economies, using the United Kingdom (UK) and Nigeria as subjects of comparison. This paper reviews the UK tax system and how it can serve as a model to improve Nigeria’s tax system. The paper’s findings reveal that UK taxes influence
This article “rationae materiae” focuses on role played by World Trade Organization (WTO) through it rules to check the conformity of host states’ tax policies on imported services, goods and capitals vis-à-vis their engagements. In this age of globalization, world trading order is based on the World Trade Organization’s (WTO) “rule of law” through bilateral,
Article 366(12A) defines the Goods and Services Tax (GST) as any tax on the supply of goods, services, or both, except taxes on the delivery of alcoholic drinks for human use. In the new Article 366(26A), the word “service” means something other than “products.” Article 366(12) states that all materials, things, and articles are considered
Tedongmo Petseteye Christiane, Taxing Capital Gains From Shareholding In Cameroon Vis-À-Vis Double Taxation Of Corporate Profits [Download PDF] Mohsin Hingun, The Impact Of A Tax On Dividends And Its Incidence On Capital Gains Realisation In Relation To Taxing Capital Gains From Shares In Cameroon In Light With The Double Taxation Laws [Download PDF] Prof Handley
About International Tax Law Review
International Tax Law Review [ITLR] is an open access quarterly journal published by The Law Brigade Publishers, Journal Division of Libertatem Media Private Limited. The journal was launched in October 2022 and has been operational since then on a regular basis. International Tax Law Review [ITLR] bears an Online ISSN Number 2583 6838 allotted by the ISSN India National Center, National Science Library, New Delhi.
This Journal i.e International Tax Law Review along with the website and all related Intellectual Property is completely owned by The Law Brigade Publishers, which is 100% owned and controlled by its parent company Libertatem Media Private Limited.
Libertatem Media Private Limited along with its subsidiary companies and brands including The Law Brigade Group operates from the Headquarters situated at F104, Anand Square, Tragad IOC Road, Chankheda, Ahmedabad 382470. Libertatem Media Private Limited (the Parent company of The Law Brigade Group) was founded and started operations on 18th February 2015 and was incorporated as a Private Limited Company on 14th April 2021 with the Ministry of Corporate Affairs, Government of India. The Company Identification Number (CIN) is U22190GJ2021PTC122007. The company is also a Government of India Recognized Startup working in the field of academic research.
Publication's Objective & Scope
International Tax Law Review
The publication objective of International Tax Law Review [ITLR] is to engage in and promote the research of Tax Laws across the globe. The Journal is open to any researcher from any nation as long as they write on the journal’s theme i.e Taxation Laws.