• The Gravitas Review of Business & Property Law Vol.9 No.4

    The Gravitas Review of Business & Property Law Vol.9 No.4

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    In this issue of The Gravitas Review of Business & Property Law Vol.9 No.4, there are well researched articles on:

    • Taxation
    • Corporate Law & Practice
    • Arbitration
    • Intellectual Property
    • Labour Law
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  • The Right to Work as a Social Right of Women in Nigeria

    The Right to Work as a Social Right of Women in Nigeria

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    Oluwatobiloba Ajayi, Candidate at the University of Ibadan in her paper, The Right to Work as a Social Right of Women in Nigeria, discusses female labour force participation in the regulated and unregulated employment sectors in Nigeria. She highlights factors inhibiting advancement of women in the labour market and how laws regulating women employment in Nigeria have been inadequate. She considers employment of women in public, regulated private, and unregulated private sectors of the labour force, and concludes with recommendations on how the legal regime on employment of women could be strengthened to enhance the welfare of women employees.

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  • Domain Names and Cybersquatting: Implications for Trademarks in Nigeria

    Domain Names and Cybersquatting: Implications for Trademarks in Nigeria

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    Joseph Onele, Partner Primus Grace LP and Emmanuela Onyilofor, Graduate Student at the Institute of International and Development Studies Geneva, in their article, Domain Names and Cybersquatting: Implications for Trademarks in Nigeria, examine the regulation of domain names and the concept of cybersquatting in Nigerian law. They consider the appropriateness of instituting an action for trademark infringement or passing off in the event of a dispute arising from the use of domain names, the criminalisation of cybersquatting as well as the civil remedies available for cybersquatting in Nigeria.

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  • Issues and Perspectives on Collecting Societies and the Management of Musical Works and Sound Recordings in Nigeria

    Issues and Perspectives on Collecting Societies and the Management of Musical Works and Sound Recordings in Nigeria

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    John Onyido, Benedict Oregbemhe, and Yetunde Okojie, Partner and Associates respectively at SPA Ajibade & Co. in their article, Issues and Perspectives on Collecting Societies and the Management of Musical Works and Sound Recordings in Nigeria, note that the management and exploitation of copyrighted materials through the mechanism of collecting societies is a convenient structure that facilitates the utilisation of musical works and sound recordings by potential users. Using the Copyright Society of Nigeria v MTN Nigeria Communications Limited as a signpost, Onyido et al consider pertinent issues relating to artistes’ relationship with collecting societies including whether original copyright owners can license their work directly without involving their collecting society; whether collecting society can institute an action without joining a member whose work was infringed; and whether a collecting society can claim royalties on behalf of non-members.

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  • A Critical Analysis of the Concept of Originating Process in Nigerian Arbitration

    A Critical Analysis of the Concept of Originating Process in Nigerian Arbitration

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    Abubakar Anafi, Senior Associate, G Elias & Co in his article, A Critical Analysis of the Concept of Originating Process in Nigerian Arbitration, observes that the concept of ‘Originating Process’ which is well known in litigation with its strict parameters and devastating consequences, is already percolating the calm, simple and flexible waters of arbitration. Anafi lists 10 reasons why the concept is inapplicable in arbitration. He cautions against imitation of rigid rules of litigation which would ultimately derail the flexibility of the arbitral process.

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  • Stay of Proceedings Pending Arbitration: An Appraisal of the Decision in Dr Charles Mekwunye v Lotus Capital

    Stay of Proceedings Pending Arbitration: An Appraisal of the Decision in Dr Charles Mekwunye v Lotus Capital

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    Festus Onyia, Partner, Udo Udoma & Belo-Osagie in his article, Stay of Proceedings Pending Arbitration: An Appraisal of the Decision in Dr Charles Mekwunye v Lotus Capital, considers the vexed issue of whether a party who is applying for a stay of proceedings pending reference of a dispute to arbitration is required to show that he has taken steps to commence arbitration. He analyses various Nigerian cases on the issue including the recent decision of the Court of Appeal in Mekwunye v Lotus Capital and concludes that the decision aligns with the current judicial attitude towards arbitration agreements.

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  • The Termination of Long-Term Private Sector Financed Infrastructure Contracts

    The Termination of Long-Term Private Sector Financed Infrastructure Contracts

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    Dr George Nwangwu, Managing Partner, Ratio Legal Practitioners, and Special Adviser to the former Minister of Finance on Infrastructure Finance and PPPs in his article, The Termination of Long-Term Private Sector Financed Infrastructure Contracts, observes that long-term contracts especially those dealing with infrastructure projects, are different from most regular contracts, presenting unique sets of challenges that mean that the standard rules of contract dealing with termination would be inadequate to facilitate a clean and equitable break-up. Dr Nwangwu analyses the atypical nature of long-term infrastructure contracts, justifies why it ought to be treated differently and makes suggestions on how best to deal with some of the economic and legal issues that arise during their termination.

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  • Privity of Contract and Third Party Rights in the Twenty-First Century

    Privity of Contract and Third Party Rights in the Twenty-First Century

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    Dr Jacob Osuntogun of the University of Ibadan in, Privity of Contract and Third-Party Rights in the Twenty-First Century, examines the application of the doctrine of Privity of Contract in Nigeria, and its implications for third parties. He analyses Nigerian cases on the doctrine including the Supreme Court decision in Rebold v Magreola; various exceptions to the Privity rule and how specific legislation enacted to address the inadequacy of the rule have fared. He interrogates the possibility of adopting the unique ‘principled exception’ rule developed by the Supreme Court of Canada and advocates the enactment of comprehensive legislation to address the shortcomings of the doctrine.

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  • The Single Contract Basis of International Corporate Taxation: A Review of Saipem v FIRS

    The Single Contract Basis of International Corporate Taxation: A Review of Saipem v FIRS

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    Okanga Okanga, Associate at Streamsowers & Kohn in his article, The Single Contract Basis of International Corporate Taxation: A Review of Saipem v FIRS, examines the tax liability of nonresident companies in single contracts, otherwise known as turnkey projects. He reviews the Court of Appeal’s decision in Saipem v FIRS to the effect that where a turnkey contract is executed by multi-jurisdictional members of a consortium, in so far as the obligations of the individual members are related components of the same project, the entire contract will be taxable in Nigeria irrespective of where the obligations of each member of the consortium were discharged. Okanga advocates a more distilling approach, like in India, such that the substantive intent of the consortium participants, rather than description, will determine liability to tax.

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  • Curbing Tax Avoidance Arising from Voluntary Pension Contributions: A Critique of the 2017 LIRS and JTB’S Public Notices

    Curbing Tax Avoidance Arising from Voluntary Pension Contributions: A Critique of the 2017 LIRS and JTB’S Public Notices

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    Dr Olumide Obayemi of the University of Lagos in his article, Curbing Tax Avoidance Arising from Voluntary Pension Contributions: A Critique of the 2017 LIRS and JTB’S Public Notices, observes that in order to increase its revenue to fund massive budget deficits, the Nigerian governments have introduced measures to curb tax avoidance mechanisms. One of such measures by the Lagos Internal Revenue Service and the Joint Tax Board is the capping of voluntary pension contributions at 1/3 of employee’s salary and limiting withdrawals from the Retirement Savings Account. Obayemi comprehensively reviews the legality of the measure within the gamut of laws regulating pension of employees in Nigeria and advocates reforms that will enhance clarity over chaos.

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  • The Gravitas Review of Business & Property Law Vol.9 No.3

    The Gravitas Review of Business & Property Law Vol.9 No.3 – Print

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    In this issue of The Gravitas Review of Business & Property Law Vol.9 No.3, there are well researched articles on:

    • Maritime Law
    • Arbitration
    • Commercial Law & Practice
    • Data Protection & Privacy
    • Intellectual Property
    • Labour Law
    • Taxation
    • International Cooperation
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  • The Gravitas Review of Business & Property Law Vol.9 No.3

    The Gravitas Review of Business & Property Law Vol.9 No.3 – E-Book

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    In this issue of The Gravitas Review of Business & Property Law Vol.9 No.3, there are well researched articles on:

    • Maritime Law
    • Arbitration
    • Commercial Law & Practice
    • Data Protection & Privacy
    • Intellectual Property
    • Labour Law
    • Taxation
    • International Cooperation
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