-
Curbing Tax Avoidance Arising from Voluntary Pension Contributions: A Critique of the 2017 LIRS and JTB’S Public Notices
0₦2,500.00Dr 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.
-
The Gravitas Review of Business & Property Law Vol.9 No.3 – Print
0₦5,000.00In 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
-
The Gravitas Review of Business & Property Law Vol.9 No.3 – E-Book
0₦5,000.00In 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
-
The Gravitas Review of Business & Property Law Vol.9 No.3
0₦5,000.00In 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
-
An Appraisal of the EU-ACP Cotonou Partnership Agreement
0₦2,500.00Kingsley Onu, Lecturer, Faculty of Law, Adeleke University, Ede in his article An Appraisal of the EU-ACP Cotonou Partnership Agreement, examines the provisions of the CPA signed in June 2000 in Cotonou between the European Union and the African, Caribbean and Pacific Group of States (ACP) and the Revisions of 2005 and 2010. He notes that the principal objective of the agreement is the eradication of poverty in the ACP states and their integration into the global economy. He argues that the goals have not been met as 39 out of the 70 ACP states remain among the Less Developed Countries (LDCs) in the world. He advocates for cooperation and reciprocity between EU and ACP based on human-centred socio-economic indicators, and recommends the adoption of the African Union proposal for Common and Enhanced Trade Preference System (CETPS).
-
Are Private Car Parks Liable to Local Governments Levies? A Review of Airtel Networks Ltd v A.G. Lagos State
0₦2,500.00Olagoke Odubunmi, Manager Tax Services, Maples and Temples is his article, Are Private Car Parks Liable Local Governments Levies? A Review of Airtel Networks Ltd A.G. Lagos State observes that the conflict of jurisdiction to tax has often been one of the significant areas of dispute amongst the tiers of government in a federating state like Nigeria. The interplay of the jurisdictional powers of the federal, state and local governments often come to the fore in the construction, interpretation and application of constitutional provisions on the legislative powers of each tier. Odubunmi reviews the decision of the Court of Appeal in the Airtel’s case on the extent of the powers of local governments to impose and collect motor park levies on parks owned and operated by private companies for the benefit of their employees.
-
The Supreme Court of Nigeria Decision in Skye Bank Ltd v Victor Iwu: Matters Arising
0₦2,500.00John Akintayo, Reader, Department of Jurisprudence and International Law, University of Ibadan and David Eyongndi of the Department of Private and Commercial Law, Bowen University in their article, The Supreme Court of Nigeria Decision in Skye Bank Ltd. v. Victor Iwu: Matters Arising, consider the Iwu’s case as pivotal in the chequered jurisdictional history of the National Industrial Court (NIC). They analyse the relevant provisions of the NIC Act, 2006 and the Constitution of the Federal Republic of Nigeria (Third Alteration) Act, 2010. They examine the matters arising, and the unintended consequences of the decision in Iwu: that the appellate jurisdiction of the Court of Appeal to entertain appeals from the National Industrial Court is not restricted to fundamental rights issues contained in Chapter IV of the Constitution.
-
Legal Protection of Plant Varieties and Breeders’ Rights in Nigeria
0₦2,500.00Dr. Christopher Ilori of the Department of Crop Protection and Environmental Biology, University of Ibadan, and Dr. Afolasade Adewumi of the Department of Jurisprudence & International Law, University of Ibadan in their article, Legal Protection of Plant Varieties and Breeders’ Rights in Nigeria consider Intellectual Property Rights in the context of protection of plant varieties and breeders’ inventions. They analyse the nature and the need to protect plant varieties, the Nigerian and international legal regimes for the protection of plant varieties and breeders’ rights including a discussion of plant varieties protection under the Agreement on Trade-Related Aspects of Intellectual Property Rights, TRIPs.
-
Data Privacy: A Need for a Comprehensive Legislation in Nigeria
0₦2,500.00Emma Ndiyo, Associate, Accendolaw in her article, Data Privacy: A Need for a Comprehensive Legislation in Nigeria notes that ‘Data is the new Oil’ and Data Privacy is a new realm of human right which becomes imperative with the unprecedented innovations in technology and the threats of fraud, phishing scams, and identity theft. She argues that the right to privacy though guaranteed under the Constitution and recognised by some sector-specific regulations, is inadequate given internationally accepted best practices. She examines the EU’s General Data Protection Regulation (GDPR) adopted in May 2018 which compelled big data entities such as Facebook, Google and Twitter to adjust their Terms of Use and Privacy Policy, and concludes that there is the need for an overarching data protection law which would not only enhance data privacy but regulate the collection and processing of personal data.
-
Disruptive Technology and the Fintech Industry in Nigeria: Imperatives for Legal and Policy Responses
0₦2,500.00Oluwaseun Ojo of Olaniwun Ajayi LP, and Ugo Nwaokike of Punuka Attorneys and Solicitors in their article, Disruptive Technology and Fintech Industry in Nigeria: Imperatives for Legal and Policy Responses, note that the emergence of Financial Technology (popularly referred to as Fintech) is a direct product of the age of disruptive and digital innovation. Fintech is impacting on every aspect of lives, ranging from payment for services, merchant activities, lending platforms, banking services, crypto-currencies, wealth and finance management. They appraise issues affecting the Fintech industry in Nigeria including regulatory uncertainties affecting investors’ participation, hostility from Financial Services (FS) incumbents, poor data protection, terrorism financing, money laundering, cyber crimes, identity theft and financial crimes. They review the legal and regulatory framework for the Fintech industry in the United Kingdom and the United States and draw out relevant lessons for the development of the sector in Nigeria.
-
The Legal Regulation of Receivables Financing: The UK and International Perspectives
0₦2,500.00Olukayode Aguda, Lecturer, Department of Private and Business Law, Ajayi Crowther University, Oyo in his article, The Legal Regulation of Receivables Financing: the UK and International Perspectives, notes that receivables are a businessman’s most liquid assets. He highlights the concept of receivables financing, distinguishes receivables from book debts and goes further to show how the English legal system deals with receivables financing. He discusses the legal possibility of receivables being assigned outrightly in the discharge of existing indebtedness and the possibility of an assignment by way of security. He explains the laws of different jurisdictions relating to receivables financing, and international attempts at ensuring uniformity of the law
-
An Evaluation of Customary Arbitration in Nigeria
0₦2,500.00Abdul-Ghaniy Anjorin, in his article, An Evaluation of Customary Arbitration in Nigeria, undertakes a comprehensive overview of Customary Arbitration in Nigeria. He examines the parameters laid down by the Supreme Court in proving a compelling customary arbitration, and how these had been applied in various cases. He concludes with his view on the prospects of sustaining customary arbitration in the nearest future.
