Income from employment exercised partly in Nigeria and partly abroad is taxable in Nigeria on:
AFull amount regardless
BThe portion attributable to duties exercised in NigeriaCORRECT
COnly if employer is Nigerian
DNever
CITNPersonal Taxation
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
Generally only the Nigerian portion (days worked in Nigeria) is taxable, subject to residency rules and any DTT.
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