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A Legal Perspective on Shareholders Associations in Nigeria and the Quest for Corporate Control
0₦2,500.00Dr Kathleen Okafor, Head, Department of Property & Commercial Law, Baze University, Abuja in “A Legal Perspective on Shareholders Associations in Nigeria and the Quest for Corporate Control” examines the origin and activities of shareholders’ association in context of the conflict over the exercise of corporate powers between the capital providers and operating officers. She explores the legal framework and control mechanisms existing for shareholders’ involvement in corporate governance and posits that apart from regulatory provisions against directors’ breaches and entrenched managerial exclusivism, shareholders are not powerless.
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The Land Use Act and Compulsory Acquisition Without Compensation
0₦2,500.00Dr Akintunde Otubu, Senior Lecturer, Department of Private and Property Law, University of Lagos in his article “The Land Use Act and Compulsory Acquisition Without Compensation” examines the provision of the Land Use Act on compulsory acquisition and compensation. Weighing in on the controversy between the ‘nationalisation’ and ‘private property right’ schools, he contends that while the Act nationalises all land in favour of the State, it allows private ownership of the improvements on the land. He explores the half-hectare rule and four instances of revocations by which land is compulsorily acquired without compensation under the Act.
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The Gravitas Review of Business & Property Law Vol.7 No.3 – Print
0₦5,000.00In this issue of The Gravitas Review of Business & Property Law Vol.7 No.3, there are well researched articles on:
- Mortgage Finance
- Insurance Law
- Labour
- Arbitration
- Litigation Practice & Procedure
- Corporate Law & Practice
- Project Finance
- Taxation
- Book Review
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The Gravitas Review of Business & Property Law Vol.7 No.3 – E-Book
0₦5,000.00In this issue of The Gravitas Review of Business & Property Law Vol.7 No.3, there are well researched articles on:
- Mortgage Finance
- Insurance Law
- Labour
- Arbitration
- Litigation Practice & Procedure
- Corporate Law & Practice
- Project Finance
- Taxation
- Book Review
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The Gravitas Review of Business & Property Law Vol.7 No.3
0₦5,000.00In this issue of The Gravitas Review of Business & Property Law Vol.7 No.3, there are well researched articles on:
- Mortgage Finance
- Insurance Law
- Labour
- Arbitration
- Litigation Practice & Procedure
- Corporate Law & Practice
- Project Finance
- Taxation
- Book Review
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Outstanding Hire: A Simple Debt or Maritime Claim?
0₦2,500.00Joseph Mbadugha of McCarthy Mbadugha & Co and former Visiting Professor, Nicholaus Copernicus University of Torun Poland and at Vilnius University, Vilnius, Lithuania in his article “Outstanding Hire: A Simple Debt or A Maritime Claim?” examines the classification of a claim as either a simple debt or a maritime claim and its implication on whether it is the State or Federal High Court that has jurisdiction over such a claim. He argues that despite the domestication of Article 1(1)(d) & (e) of the International Convention for Unification of Certain Rules Relating to the Arrest of Sea-Going Ships 1952 (The Arrest Convention) in Section 2(3)(f) of the Nigerian Admiralty Jurisdiction Act 1991 (AJA) an in 20(2)(h) of the English Supreme Court 1981, only the English Courts have stayed true to the spirit of the Convention. He argues that the Supreme Court decision in Texaco Overseas (Nig.) Unltd v Pedmar (Nig.) Ltd in blurring the distinction between a Charterparty and a Bill of Lading Contract, was reached per incuriam.
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Critical Issues in Nigerian Property Law
0₦2,500.00Tony Odiadi, Visiting Scholar, Georgetown University Law Center, Washington DC, reviews the book, “Critical Issues in Nigerian Property Law” edited by Professor Amos Utuama, SAN. He gives an expansive commentary on the various topics treated by eminent authors and concludes that the book is a fitting and significant dedication to the memory of Professor Jelili Omotola, SAN in whose honour the book was put together.
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N50 Stamp Duties: Unearthing the Incongruity in the CBN Circular
0₦2,500.00Joseph Onele and Emokiniovo Dafe-Akpedeye of Olaniwun Ajayi LP, in their article “N50 Stamp Duties: Unearthing the Incongruity in the CBN Circular” examine the propriety of the Central Bank of Nigeria 2016 Circular by which Banks and other financial institutions are to charge N50 per eligible transaction. They consider the provisions of the Stamp Duties Act, the Federal Government Financial Regulations 2009 and other extant regulations, and conclude that it was never within the contemplation of the law that electronic transfers would be liable to stamp duty given that, among others, it is impracticable to issue a “receipt duly stamped”.
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The Remittance of Withholding and Pay as You Earn Tax in Nigeria
0₦2,500.00Sabit Lawal, Lecturer, Faculty of Law, Lagos State University, Ojo, in her article “The Remittance of Withholding and Pay As You Earn Tax in Nigeria” undertakes a comprehensive review of the legal framework for remittance of WHT and PAYE tax in Nigeria. She examines issues of default and penalties for non-remittance with recommendations on how the tide of default may be stemmed.
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The Taxman’s Dilemma: Striking a Balance between Protection and Disclosure of Personal Information
0₦2,500.00Olagoke Odubunmi, Legal Practitioner, Lagos in “The Taxman’s Dilemma: Striking A Balance Between Protection and Disclosure of Personal Information” examines several provisions of the Companies Income Tax Act and Personal Income Tax Act on protection of personal information of a tax payer against other provisions of national legislations and international obligations mandating disclosure in an era of concerted global efforts against tax evasion, base erosion and profit shifting.
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Public-Private Partnerships in Infrastructure Development: Lessons from South Africa
0₦2,500.00Dr. Mubarak Adekilekun of the Faculty of Law, University of Ilorin and Dr. Ching Gan, Associate Professor, Faculty of Business, Curtin University, Sarawak, Malaysia in their article,“Public-Private Partnerships in Infrastructure Development: Lessons from South Africa” explore the world of PPPs in South Africa analysing several legislations that have enabled a phenomenal growth of infrastructure development in the country. They contemplate several factors considered in evaluating PPP projects including Affordability, Value for Money and Risk Transfer.
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Directors’ Personal Liability in Nigerian Corporate Law
0₦2,500.00Dr. ‘Wale Olawoyin, SAN of the Faculty of Law, University of Lagos in his article “Directors’ Personal Liability in Nigerian Corporate Law” reviews various statutory provisions on liability of directors and highlights the apparent willingness of Nigerian courts to lift the veil of incorporation to impose personal liability on directors, including non-executives. He posits that while the liability of directors for malfeasance or nonfeasance in the corporate law arena has been a subject of several statutory provisions and judicial pronouncements at Common Law, the legal contours of such liability in legislations are to a large extent settled in Nigeria. The imposition of personal liability on directors in cases where the veil of incorporation is lifted has taken new dimensions especially now when commission of crimes by corporate proxy is commonplace in Nigeria.
