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  • Income Tax Exemption for Small Companies in Nigeria and the Albatross of Incongruous Provisions in The Finance Act
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    Income Tax Exemption for Small Companies in Nigeria and the Albatross of Incongruous Provisions in The Finance Act

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    Dr. Cyril Obika
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  • Nigeria's Finance Act 2019 and the Significant Economic Presence Concept: Prospects and Challenges
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    Nigeria’s Finance Act 2019 and the Significant Economic Presence Concept: Prospects and Challenges

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    Dr. Jude Odinkonigbo, Emmanuel Onyeabor
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  • Intra-Group Loan Under the 2020 OECD Guidelines: When the Arm's Length Defies Accuracy in Measurement, We May Look for a Formula
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    Intra-Group Loan Under the 2020 OECD Guidelines: When the Arm’s Length Defies Accuracy in Measurement, We May Look for a Formula

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    Christopher Okafor
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  • The Unsafeness of the Safe Harbour Provisions Under the Nigerian Transfer Pricing Regime
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    The Unsafeness of the Safe Harbour Provisions Under the Nigerian Transfer Pricing Regime

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    Daniel Olika, Rahman Apalara
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  • The Fundamentals of Business Tax Planning Administration in Nigeria
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    The Fundamentals of Business Tax Planning Administration in Nigeria

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    Ademola Taiwo, Adeyinka Ilori, Bukola Oyagigiri
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  • A Review of the Key Amendments to the Companies Income Tax Act by The Finance Act 2019
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    A Review of the Key Amendments to the Companies Income Tax Act by The Finance Act 2019

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    Dr. Cyril Obika
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  • Legality of the Privatization of Personal Income Tax Collection in Nigeria Appraised
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    Legality of the Privatization of Personal Income Tax Collection in Nigeria Appraised

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    Chizoba Okeke-Ogugua
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  • Imposition of Fines by Taxing Authorities in Nigeria: An Overview
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    Imposition of Fines by Taxing Authorities in Nigeria: An Overview

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    Olagoke Odubunmi
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  • An Analysis of the Power of the FIRS to Assess Tax on Turnover: A Review of Theodak v FIRS
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    An Analysis of the Power of the FIRS to Assess Tax on Turnover: A Review of Theodak v FIRS

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    Dr. Cyril Obika
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  • An Overview of the Assessment and Determination of Employee Tax in Nigeria
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    An Overview of the Assessment and Determination of Employee Tax in Nigeria

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    Eti Herbert
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  • The Single Contract Basis of International Corporate Taxation: A Review of Saipem v FIRS
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    The Single Contract Basis of International Corporate Taxation: A Review of Saipem v FIRS

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    Okanga Okanga
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  • Curbing Tax Avoidance Arising from Voluntary Pension Contributions: A Critique of the 2017 LIRS and JTB’S Public Notices
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    Curbing Tax Avoidance Arising from Voluntary Pension Contributions: A Critique of the 2017 LIRS and JTB’S Public Notices

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    Dr. Olumide Obayemi
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