Digital Services Tax: The Debate Nigeria Can't Postpone

Taxing what you can't see

Digital business models strain territorial tax concepts built for factories and warehouses. Significant economic presence rules promise relevance, but drafting determines whether they collect revenue or confusion.

Design principles that survive contact

• Thresholds calibrated to local scale, not global templates
• Credit mechanisms to avoid double taxation
• Simple registration before clever computation

The best digital tax is boring, predictable and cheap to administer.