Need help? call us +234 813 637 4784

learn more

THE GRAVITAS
REVIEW

Nigeria's Most Influential
Law Journal

Published quarterly

Shop Now

Taxation System
in Nigeria

M.T. Abdulrazaq

Information of the taxation system
in Nigeria

Shop Now
learn more

The Gravitas Review of Business & Property Law

Taxation in Nigeria

M.T. Abdulrazaq

Published by Gravitas Legal & Business Resources Ltd

Taxation System in Nigeria is a mine of information on the taxation system in Nigeria. The book is a selected compilation of various research, studies, monographs, lectures and working papers on the Taxation System in Nigeria in the area of Comparative Tax Law and Applied Taxation particularly in the area of tax eveasion and avoidance and the taxation of banking business over a period of thirty years. The book makes available to a wider audience in Nigeria some of the studies, which are not readily available locally or where the medium of publication is difficult to access or has been discontinued, in the hope that our tax jurisprudence would be raised to respectable and comparative levels with the more advanced tax systems. Some of the high points of the book include: An Overview of Nigeria's VAT Regime; Tax Treatment of Pension in Nigeria; Judicial Discretion and the Interpretation of Tax Statutes in Nigeria; Civil Sanctions under the Nigerian Income Tax Acts; Judicial and Legislative Approaches to Tax Evasion and Avoidance in Nigeria, among others.[READ MORE][BUY NOW]

 

ISSUE: JUNE 2016 VOL. 7 NO.2

The Gravitas Review of Business & Property Law

Published by Gravitas Legal & Business Resources Ltd

Professor Konyinsola Ajayi, SAN & Tomi Oluleye .discuss the mortgage concept in Nigeria and its centrality to housing finance. They give an overview of the legal framework for housing and mortgage finance in Nigeria and identify how the Lnd Use Act and funding challenges hamper an efficient mortgagr finance system. They dvocate the creation of an active secondary mortgage marketing where mortgage-backed securities are traded as a viable option in obtaining liquidity for the primary mortgage system. Still on finance, Dr. Olumide Obayemuexamines a financing strategy mostly favoured by multintionl corportions in making investments outside their home nations. As debt is often a more tax efficient method of finance than equity because interest is tax deductible while dividend is not, most jurisdiction have prescribed rules to deal with the debt/equity mix by placing a ceiling on debt/equity ratio so that their tax bas is not eroded. Dr. Obayemi explores anti-thin capitalisation rules in several jurisdictions and advocates the enactment of effective anti-thin capitalisation rules in Nigeria. [READ MORE][BUY NOW]

 

Issue: March 2016 Vol. 7 & No. 1

The Gravitas Review of Business & Property Law

Published by Gravitas Legal & Business Resources Ltd

In this issue, as Arbitration secures its place as an effective legal mechanism for resolution of disputes arising in the commercial environment Professor Paul Idornigie, SAN and Professor Adebambo Adewopo, examines the arbitrability of Intellectual Property disputes. They argue that IP disputes are prima facie arbitable, but not without some challenges, which border on the peculiar nature of Intellectual Property Rights and their enforcement. Drawing perspective from the WIPO arbitration system, they present a case for arbitration regime for emerging IP disputes among parties within the framework of increasingly complex commercial and transnational transactions in Nigeria...[READ MORE][BUY NOW]

  • 1
  • 2
  •