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  • The Gravitas Review of Business & Property Law Vol.13 No.3
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    The Gravitas Review of Business & Property Law Vol.13 No.3 – Print

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  • The Propriety of the 'Comply Before Complain Rules': Wherein Lies the Fundamental Rights of the Taxpayers?
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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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    Carbon Taxation as a Lever for Advancing Environmental Pollution Control in Nigeria

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    Dr. Kayode Oyende
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  • The Gravitas Review of Business & Property Law Vol.13 No.1
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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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    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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    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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    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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