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Regardless of the companies' physical presence, it was suggested that imposing a withholding tax on payments made to entities like Facebook would be a compelling strategy. Such a withholding tax, enforced by banks, would necessitate the retention of a portion of the payment before it leaves the country. This withheld sum would then be directed to the local tax authorities, compelling these global corporations to engage in tax filing activities within the respective countries.  

Gayani hurulleMathew olusanya gbonjubolaHelani galpayaCentreabdul muheetOrganisation for economicMinistry of economyRevenue service of nigeriaSenior researchUn tax committeeSenior programmeAsia internet coalitionInternational governance forumAbdul muheet chowdhary senior programmeGlobal southEconomic co operationUnited nations