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The Tax Framework and the Challenge of Foreign Investments in Nigeria
0₦2,500.00Reginald Mezu, International Corporate Tax Adviser, Cragus Group, Dubai, UAE in his article, “The Tax Framework and The Challenge of Foreign Investments in Nigeria” posits that Nigeria has fared badly in attracting foreign investments, save in the oil and gas industry (possibly due to the natural resource simply being located in the country) or the telecommunications industry (possibly due to the population demand and the surfeit of supply from the public services) because it has failed to make the grade in relevant parameters that foreign investors consider. He recommends flexibility in the options for foreign investors to establish operating entities in the country, clearer tax rules and better targeted tax incentives, among others, to send a strong signal that the country is ready to do business with foreign investors in a stable, protective and encouraging environment.
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Protection of Foreign Investment in Nigeria: Case for a Model Investment Treaty
0₦2,500.00Onyema Otitodiri, Lecturer, Faculty of Law, Imo State University, Owerri in “Protection of Foreign Investment in Nigeria: Case for a Model Investment Treaty” analyses the state of Nigerian law on foreign investment, its promotion, protection and probable expropriation. He makes a case for the adoption of a model investment treaty to harmonise the provision of the laws and standardise treatment of foreign investors.
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An Overview of International Investment Agreements in the Context of China – Africa Relations and the Role of ICSID
0₦2,500.00Dr Olumide Obayemi, Senior Lecturer, Lagos State University and legal practitioner with Ajumogobia & Okeke, in “An Overview of International Investment Agreements in the Context of China-Africa Relations and the Role of ICSID”, examines investor protection rules under Customary International Law and International Investment Agreements against the background of increasing Chinese investments in Africa. He critiques the role of the International Centre for Settlement of Investment Disputes (ICSID) in the interpretation and application of investor protection rules.
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Enforcement of International Customs on Expropriation of Foreign Properties and the Plight of Developing Countries
0₦2,500.00Professor Nnabue and Mr. Otitodiri, Professor of Law, Faculty of Law, Imo State University and Lecturer, Faculty of Law, Imo State University, in their article “Enforcement of International Customs on Expropriation of Foreign Properties and the Plight of Developing Countries” examine the enforcement of International Customs on Expropriation of foreign properties and the plight of developing countries. The sources of the law are fraught with irregularities and questions still remain. Although Article 38 of the statute of ICJ has helped to define international law as a discipline distinct from politics and international relations, it has fallen short of seeing the process through. As dynamic as society is, law needs to be one step ahead to ensure that there is a means to keep actions and omissions in check.
