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Aggressive Tax Avoidance in Nigeria: Lifting the Corporate Veil as an Anti-Avoidance Tool
0₦2,500.00Derek Obadina, Associate Professor of Taxation, Lagos State University, in his article “Aggressive Tax Avoidance in Nigeria: Lifting the Corporate Veil as an Anti-Avoidance Tool” examines tax avoidance and the deployment of corporate veil lifting as an anti-avoidance tool.
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The Role of Trade Secrets in the Protection of Intellectual Property Rights
0₦2,500.00John Onyido, Partner, SPA Ajibade & Co, in his article “The Role of Trade Secrets in the Protection of Intellectual Property Rights” explores the seldom walked path of Trade Secrets in the protection of intellectual property. He bemoans the absence of a Trade Secrets law in Nigeria despite the fact that, in the word of Karl Jorda, “…trade secrets cover over 90% of all new technology; and over 80% of all license and technology transfer agreements cover trade secrets or constitute hybrid agreements relating to patents and trade secrets”.
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An Examination of the Right to Compensation for Compulsory Acquisition of Land in Nigeria
0₦2,500.00Dr. Dorothy Nelson, Senior Lecturer, Department of Private Law, University of Uyo, in her article “An Examination of the Right to Compensation for Compulsory Acquisition of Land in Nigeria” discusses the right to compensation under the Land Use Act and argue that while compulsory acquisition may be necessary for societal growth, acquisition, via revocation of interest, must scrupulously comply with the template laid by the Supreme Court in the case of Osho v Foreign Finance Corp.
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Issues and Problems in Corporate Governance in Nigeria
0₦2,500.00Joseph Abugu, Professor of Commercial and Industrial Law, University of Lagos, Akoka, in his article “Issues and Problems in Corporate Governance in Nigeria” examines the problem of Corporate Governance in Nigeria and argue that in an environment of corruption, bribery and ethnic favouritism, adopting corporate governance codes informed by experiential evolution of other cultures could be counterproductive.
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The Gravitas Review of Business & Property Law Vol.6 No.2 – E-Book
0₦5,000.00In this issue of The Gravitas Review of Business & Property Law Vol.6 No.2, there are well researched articles on:
- Company Law & Practice
- Banking Law & Practice
- Investments & Securities Law
- Insolvency Law
- Maritime Law
- Taxation
- Tourism
- Practice Notes
- Book Review
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An Overview of Some Compliance Regulations for American Citizens or Permanent Residents doing Business in Nigeria
0₦2,500.00Joseph Munis, gives an overview of some compliance regulations that apply to American citizens and permanent residents doing business in Nigeria in An Overview of some Compliance Regulations for American Citizens or Permanent Citizens doing Business in Nigeria. U.S. laws are complex and highly unusual in their attempt to extend the reach of the organs of enforcement beyond the country’s borders. The tax and related laws which are essentially enforced by the Internal Revenue Service of the Treasury Department cast a long shadow to all corners of the world. The recent indictment of FIFA officials using the US legal system is a demonstration of this reach. The U.S. has statutes where there are extraterritorial provisions that can reach foreign citizens, US citizens and residents, if they violate certain laws. For these to be applied, there has to be a jurisdictional touch requiring that some aspect of law broken falls within the United States’ jurisdiction.
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Tourism as a Viable Source of National Revenue: An Examination of its Offshoots of Peace and Economic Empowerment
0₦2,500.00Dr. Nwudego Chinwuba of the University of Lagos discusses how Tourism can be an instrument for peace and development and advocate an amendment of the Constitution and the NTDC Act for advancement of tourism in Nigeria in her article “Tourism as a Viable Source of National Revenue: An Examination of its Offshoots of Peace and Economic Empowerment”.
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Maritime Pirates: The Criminal Underworld of the Nigerian Maritime Domain
0₦2,500.00Dr. Abdulkadir examines the causes of piracy in the Nigerian maritime domain in his article, Maritime Pirates: The Criminal Underworld of the Nigerian Maritime Domain. He also appraises the impact of piratical activities on the economic development of the nation as well as governmental efforts to curb the scourge. The article argues that the initial lackadaisical attitude of the Nigerian government to deal with the situation is a major factor responsible for the increase in the activities of pirates. While considering various strategies which have been adopted in other parts of the world, the paper recommends effective Surface Surveillance System, Bilateral Arrangement, Regional Maritime Awareness, among others as ways to tackle the menace of piracy in Nigeria
