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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”.
