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A Critique of the Deposit Requirement in Order V Rule 1 of the Federal High Court (Tax Appeal) Rules, 2022
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Ayolola Ayodeji
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Ijeoma Ubechu
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Muhammad Abdulmumin
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Counting the Cost and Consequences: Lessons for Nigeria from Canada, South Africa, and the UK, on Small Companies’ Income Tax Rates
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Stanley Omotor
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The Propriety of the ‘Comply Before Complain Rules’: Wherein Lies the Fundamental Rights of the Taxpayers?
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Ifeanyi Ujah
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Carbon Taxation as a Lever for Advancing Environmental Pollution Control in Nigeria
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Dr. Kayode Oyende
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The VAT War in Nigeria: An Analysis of the Likely Implications of AG Rivers State v FIRS
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Emma Ndiyo
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Attorney General of Rivers State v Federal Inland Revenue Service: Which Level of Government in Nigeria Has the Power to Impose or Collect Value Added Tax?
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Dr. Jude Odinkonigbo
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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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Dr. Jude Odinkonigbo
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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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Christopher Okafor
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The Unsafeness of the Safe Harbour Provisions Under the Nigerian Transfer Pricing Regime
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Daniel Olika
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Rahman Apalara
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The Fundamentals of Business Tax Planning Administration in Nigeria
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Ademola Taiwo
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Adeyinka Ilori
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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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Dr. Cyril Obika
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