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The Gravitas Review of Business & Property Law Vol.14 No.3 – E-Book
0₦5,000.00In this issue of The Gravitas Review of Business & Property Law Vol.14 No.3, there are well researched articles on:
- Corporate & Securities Law
- Environmental Law
- Labour & Employment Law
- Taxation
- Data Protection & Privacy
- Intellectual Property Law
- Litigation Practice & Procedure
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The Gravitas Review of Business & Property Law Vol.14 No.3
0₦5,000.00In this issue of The Gravitas Review of Business & Property Law Vol.14 No.3, there are well researched articles on:
- Corporate & Securities Law
- Environmental Law
- Labour & Employment Law
- Taxation
- Data Protection & Privacy
- Intellectual Property Law
- Litigation Practice & Procedure
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Discontinuance of an Action – A Review of the Practice of Courts in Nigeria
0₦2,500.00Isdore Ozuo, in his article, Discontinuance of an Action – A Review of the Practice of Courts in Nigeria, analyses the legal provisions on the right of a plaintiff to discontinue an action in the different strata of court. A plaintiff may at any time withdraw a suit pending in court. However, the consequences of withdrawing a suit depend on the practice of the court in question and not any settled principle of law. For instance, after the commencement of trial, a discontinuance attracts an order dismissing the suit at the High Court of Rivers State, while such a discontinuance attracts an order striking out the suit at the Federal High Court. In Lagos State, such a discontinuance attracts either a striking out order or a dismissal. The procedure to be adopted for withdrawing a case equally depends on the court where the discontinuance is to be effected. The article addresses the misconception surrounding the consequences of withdrawing a suit in court as well as examines the procedure and consequences of a notice or motion for discontinuance at trial and appellate courts in Nigeria.
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A Review of Intellectual Property Protection of the Fashion Industry in Nigeria
0₦2,500.00Adeyemi Oluwadamilare, Motunrayo Joseph-Hunvenu and Adeyemi Babajide, in their article, A Review of Intellectual Property Protection of the Fashion Industry in Nigeria, explore the legal regime for the protection of intellectual rights in the fashion industry in Nigeria. The fashion industry is a universal and highly developed, booming sector. However, Nigeria does not rigorously protect it. The global fashion industry depends heavily on wearable technology, beauty, style, and aesthetics. The industry is seeing substantial expansion as a result of the information age, digital technologies, and Internet. Intellectual property rights (IPRs), which are legal rights deriving from intellectual activity, can be used to safeguard many innovations. Despite the fact that intellectual property (IP) is still a huge asset in the fashion industry, counterfeiting and piracy are accepted and openly permitted. Using the doctrinal approach, this paper examines the protection of IPRs for the fashion industry in Nigeria The paper finds that Nigeria lacks a thorough legal system that is tailored specifically to the fashion industry. Since there is no special law safeguarding fashion labels, recourse must be made to the general protection provided by the country’s current intellectual property laws. The paper recommends that Nigeria has to start taking the required actions to safeguard the IPRs of those who participate in the fashion sector. It could accomplish this by ratifying and domesticating the international agreements that safeguard these rights and by passing or amending laws to make up for any shortcomings that may be present at the moment.
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Clearing the Path for Effective Judicial Enforcement of the Right to Data Protection in Nigeria: The Nigeria Data Protection Act to the Rescue
0₦2,500.00Musa Kalam Abdulkadir, in his article, Clearing the Path for Effective Judicial Enforcement of the Right to Data Protection in Nigeria: The Nigeria Data Protection Act to the Rescue, examines the innovations introduced by the Nigerian Data Protection Regulation (NDPR) 2019, which sets the stage for the passing of the Nigerian Data Protection Act 2023. Before the NDPR, discussion on judicial enforcement of the right was tied to the constitutional provision on privacy. The assumption was that the right is co-equal with the right to privacy under Section 37 of the Constitution and that it should therefore be treated as such. That assumption did not change with the coming of the NDPR and is unlikely to change with the coming of the Nigerian Data Protection Act, 2023. Using extant data protection cases as illustration, this article evaluates the Nigerian experiment in judicial enforcement of the right to data protection, basing the discussion in the constitutional and normative narratives of the subject matter. It finds that judicial enforcement of the right cannot safely be launched under the framework of the right to privacy on account of fundamental normative differences. It proposes an enforcement approach that gives unique treatment to the right in accordance with its peculiarities. Importantly, enforcement efforts under the new Data Protection Act should not be based on the privacy-centric approach so far adopted in the country.
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The Constitutionality of the Administrative Penalties Under Sections 18 and 19 of the Finance Act 2023
0₦2,500.00Ifeanyi Ujah, in his article The Constitutionality of the Administrative Penalties Under Sections 18 and 19 of the Finance Act 2023, examines the constitutionality of Sections 18 and 19 of the Finance Act 2023 which amended Sections 51, 52 and 53 of the Petroleum Profit Tax Act (PPTA). The article examines the propriety of those administrative penalties introduced by the amendment against the background of the 1999 Constitution of the Federal Republic of Nigeria. It concludes that these administrative penalties constitute a usurpation of the judicial powers of courts and a legislative infringement on the fundamental human rights to fair hearing.
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A Review of the Withholding Tax Regime for Bonds in Nigeria
0₦2,500.00Ayodele Ashiata Kadiri and Abdurrahman Nasir Salis, in their article, A Review of the Withholding Tax Regime for Bonds in Nigeria, examine the withholding tax regime for bonds in Nigeria. They underscore the state of tax exemptions for bondholder between 2011 and 2021. However, from 1st January 2022, the landscape for the taxation of income on bonds has undergone significant developments. First, a number of the exemptions enjoyed between 2011 and 2021, being time bound, ceased to be operative as of 1st January 2022. Second, each year between 2019 and 2022, a Finance Act was passed to make extensive amendments to extant tax statutes. Third, the Federal Inland Revenue Services (the “FIRS”) issued a notice in 2022 setting out changes to the withholding taxes payable under the various double taxation treaties which Nigeria is a party to. In order to provide clarity to bondholders, prospective investors and other stakeholders in the debt securities capital market, the authors have extensively reviewed the current withholding tax regime on bonds, with commentaries and suggestions as applicable.
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Judicial Response to the Challenges of Maternity Harassment in Employment Relations in Nigeria
0₦2,500.00Professor Israel Worugji & Nheoma Worugji in their article, Judicial Response to the Challenges of Maternity Harassment in Employment Relations in Nigeria, revisit the issues of maternity harassment in the workplace. Their contribution explores the judicial response to the challenges of maternity harassment in the workplace in Nigeria. The aim is to expose the extent to which the right to work and job security of the pregnant and nursing mother is protected, considering the global drive to protect the maternity rights of the working mother and the drive against maternity harassment in particular. The work reviewed the court decisions in some cases involving loss of work on the grounds of pregnancy, where the court declared the termination of the employment on such grounds wrongful and unconstitutional and awarded damages. It commends the judicial strides of awarding substantial monetary damages in dealing with the issues of maternity harassment. However, it posits that the judicial responses, short of reinstatement, do not guarantee income and job security to pregnant women because of the sustained loss of employment in such cases. It, therefore, calls for sustainable legislative and policy intervention to guarantee reinstatement to work in such cases.
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Climate Fintech: Greening Our Hope For A Greener Nigeria
0₦2,500.00Felix Emmanuel, in his article Climate Fintech: Greening Our Hope For A Greener Nigeria, unravels the relationship between the activities of fintechs and climate change. It shows that climate FinTech holds tremendous potentials of impactful contributions to the greening of the globe. It underscores the how climate FinTech are already supporting the fight against climate change by deploying useful solutions. For select areas of Climate FinTech interventions, the paper demonstrates the potentials and evolving results and point out the scantiness of legislation and regulatory measures to drive the FinTech industry to its full effect for our national good. Emmanuel makes a case for a more proactive regulatory approach and propose solutions identified problems.
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Liberalisation of Incorporation Process: An Evaluation of the Degree of Awareness of the Corporate Form by Promoters and Managers of Small Companies in Nigeria
0₦2,500.00Professor Pereowei Subai, Mark Amakoromo and Professor Damfebo Derri, in their article, Liberalisation of Incorporation Process: An Evaluation of the Degree of Awareness of the Corporate Form by Promoters and Managers of Small Companies in Nigeria, query the liberalisation of the incorporation process that has led to a proliferation of small companies. Backed by a field study, funded by the Tertiary Education Trust Fund (TETFUND), the authors postulate that despite some general awareness by promoters of the basic implications of incorporation, the degree of unawareness by proprietors on its different aspects of corporate personality is not insignificant. Further, the study confirms the general lack of compliance by small companies with company legislation in Nigeria. These findings form the basis for recommendations to the effect that the company form should be ‘reserved’ for medium to large businesses. Furthermore, small businesses should be encouraged to operate through alternative business forms such as Limited Liability Partnerships, Limited Partnerships, unincorporated partnerships and sole proprietorships. This would enable the Corporate Affairs Commission to strengthen the regulation of fewer entities. At the same time, state government regulators should be authorized to regulate smaller entities – a role for which they are better suited.
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The Gravitas Review of Business & Property Law Vol.14 No.2 – Print
0₦5,000.00In this issue of The Gravitas Review of Business & Property Law Vol.14 No.2, there are well researched articles on:
- Banking Law
- Commercial Arbitration
- Labour & Employment Law
- Taxation
- Maritime Law
- Litigation Practice & Procedure
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The Gravitas Review of Business & Property Law Vol.14 No.2 – E-Book
0₦5,000.00In this issue of The Gravitas Review of Business & Property Law Vol.14 No.2, there are well researched articles on:
- Banking Law
- Commercial Arbitration
- Labour & Employment Law
- Taxation
- Maritime Law
- Litigation Practice & Procedure
