Olagoke Odubunmi, Manager, Tax Services, Maples & Temples, in his paper, Tax Deductibility and Exemption of Corporate Donations in Nigeria, notes that charitable corporate donations (subsumed sometimes under the wider concept of Corporate Social Responsibility) have often been seen as a way of giving back to the society within which a corporate entity operates in order to engender goodwill and promote a positive corporate image of the company among the citizenry. Behind this facade of promoting good relations however, there may be an ulterior motive of exploiting the tax advantage such adventure confers on the corporate donor. Odubunmi examines the legal framework for regulation of corporate donations in Nigeria. He explores the methods of making allowable and tax-deductible corporate donations, and use of charitable trusts as a vehicle for making corporate donations.

Maxwell Ukpebor, Partner, Adebiyi Tax & Legal, and Editor-in-Chief of Tax Law Reports of Nigeria in his paper, Overview of the Concept of Final and Conclusive Tax Assessments, notes that a taxpayer served with a tax assessment which he disputes must challenge the assessment within the period prescribed by law otherwise the assessment becomes final and conclusive. He examines the constitutionality of the concept of final and conclusive tax assessment in Nigeria, the position of law (statutory and case law) prior to the enactment of the Federal Inland Revenue Service (Establishment) Act 2007, as well as the effect of the FIRS Act on the concept.