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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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Are Private Car Parks Liable to Local Governments Levies? A Review of Airtel Networks Ltd v A.G. Lagos State
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Tax Deductibility and Exemption of Corporate Donations in Nigeria
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Ministerial Power to Promulgate Tax Laws in Nigeria: A Review of the Taxes and Levies (Approved List for Collection)Act (Amendment) Order 2015
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Bamidele Ajinde
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Professor John Ohaka
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Professor Uche Jack-Osimiri
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Rethinking the Taxation of Demurrage Income in Nigeria
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Opeyemi Bello
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Overview of the Concept of Final and Conclusive Tax Assessments in Nigeria
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Maxwell Ukpebor
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Appraising the Constitutionality and Independence of the Nigerian Tax Appeal Tribunal
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Idowu Akinloye
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Abuse of the Nigerian State Powers of Taxation and the Boundaries of Discretion
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Dr. Animashaun Oyesola
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The Nigerian Tax Administration in Perspective: The Way Forward
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Dr. Olariyike Akintoye
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Aggressive Tax Avoidance in Nigeria: Lifting the Corporate Veil as an Anti-Avoidance Tool
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Dr. Derek Obadina
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The Legal Status of Free of Tax Payments under the Nigerian Personal Income Tax Act of 2004
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Professor Taofeeq Abdulrazaq, SAN
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