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The Nigerian Tax Administration in Perspective: The Way Forward
0₦2,500.00Dr. Olariyike Akintoye of the Centre for Business Taxation, Kwara State University, Malete in “The Nigerian Tax Administration in Perspective: The Way Forward”, examines the legal framework for tax administration in Nigeria analysing the challenges and proffering ways to improve governments’ income generation through effective but equitable taxation.
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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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An Overview of Imposition of Tax on Turnover of Business in Nigeria
0₦2,500.00In “An Overview of Imposition of Tax on Turnover of Business in Nigeria” Dr. Kareem Adedokun of the Kwara State University argues that subjecting the Turnover of Business, rather than its profit, to tax is a necessary anti-avoidance rule and compatible with the status of Nigeria as a democratic country.
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A Critical Analysis of the Excess Dividend Rule in Nigeria: Oando Plc v. FIRS (Oando IV) Revisited
0₦2,500.00Dr Olumide Obayemi, Senior Lecturer, Lagos State University and legal practitioner with Ajumogobia & Okeke, examines whether additional tax on retained earnings of companies amounts to double taxation in “A Critical Analysis of the Excess Dividend Rule in Nigeria: Oando v FIRS (Oando IV) Revisited”.
