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The Gravitas Review of Business & Property Law Vol.6 No.2 – E-Book
0₦5,000.00In this issue of The Gravitas Review of Business & Property Law Vol.6 No.2, there are well researched articles on:
- Company Law & Practice
- Banking Law & Practice
- Investments & Securities Law
- Insolvency Law
- Maritime Law
- Taxation
- Tourism
- Practice Notes
- Book Review
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The Gravitas Review of Business & Property Law Vol.6 No.2
0₦5,000.00In this issue of The Gravitas Review of Business & Property Law Vol.6 No.2, there are well researched articles on:
- Company Law & Practice
- Banking Law & Practice
- Investments & Securities Law
- Insolvency Law
- Maritime Law
- Taxation
- Tourism
- Practice Notes
- Book Review
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Towards a Reorganisation System for Sovereign Debt – An International Law Perspective
0₦2,500.00Tony Odiadi, Visiting Scholar, Georgetown University Law Center, Washington DC, reviews the book “Towards a Reorganisation System for Sovereign Debt – An International Law Perspective” written by Holger Schier. Easily, one of the most engaging issues facing scholars, financial experts and policy makers is the question of how best to manage the debt owed by sovereigns. Debt obliges a repayment. However, in getting back the credit extended to a state or sovereign, a person faces all manners of legal obstacles, many of which are derived from procedural complexities and extant principles at the very heart of western legal thought and jurisprudence.
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An Overview of Some Compliance Regulations for American Citizens or Permanent Residents doing Business in Nigeria
0₦2,500.00Joseph Munis, gives an overview of some compliance regulations that apply to American citizens and permanent residents doing business in Nigeria in An Overview of some Compliance Regulations for American Citizens or Permanent Citizens doing Business in Nigeria. U.S. laws are complex and highly unusual in their attempt to extend the reach of the organs of enforcement beyond the country’s borders. The tax and related laws which are essentially enforced by the Internal Revenue Service of the Treasury Department cast a long shadow to all corners of the world. The recent indictment of FIFA officials using the US legal system is a demonstration of this reach. The U.S. has statutes where there are extraterritorial provisions that can reach foreign citizens, US citizens and residents, if they violate certain laws. For these to be applied, there has to be a jurisdictional touch requiring that some aspect of law broken falls within the United States’ jurisdiction.
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The Legal Status of Free of Tax Payments under the Nigerian Personal Income Tax Act of 2004
0₦2,500.00Dr. Taofeeq Abdulrazaq, FIRS Professor of Taxation, Lagos State University and Partner Saffron Professional Services, examines the legal status of the expressions “free of tax”, “free of all deductions” etc in “The Legal Status of Free of Tax Payments under the Nigerian Personal Income Tax Act of 2004”.
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Tourism as a Viable Source of National Revenue: An Examination of its Offshoots of Peace and Economic Empowerment
0₦2,500.00Dr. Nwudego Chinwuba of the University of Lagos discusses how Tourism can be an instrument for peace and development and advocate an amendment of the Constitution and the NTDC Act for advancement of tourism in Nigeria in her article “Tourism as a Viable Source of National Revenue: An Examination of its Offshoots of Peace and Economic Empowerment”.
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An Overview of Imposition of Tax on Turnover of Business in Nigeria
0₦2,500.00In “An Overview of Imposition of Tax on Turnover of Business in Nigeria” Dr. Kareem Adedokun of the Kwara State University argues that subjecting the Turnover of Business, rather than its profit, to tax is a necessary anti-avoidance rule and compatible with the status of Nigeria as a democratic country.
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Maritime Pirates: The Criminal Underworld of the Nigerian Maritime Domain
0₦2,500.00Dr. Abdulkadir examines the causes of piracy in the Nigerian maritime domain in his article, Maritime Pirates: The Criminal Underworld of the Nigerian Maritime Domain. He also appraises the impact of piratical activities on the economic development of the nation as well as governmental efforts to curb the scourge. The article argues that the initial lackadaisical attitude of the Nigerian government to deal with the situation is a major factor responsible for the increase in the activities of pirates. While considering various strategies which have been adopted in other parts of the world, the paper recommends effective Surface Surveillance System, Bilateral Arrangement, Regional Maritime Awareness, among others as ways to tackle the menace of piracy in Nigeria
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Rethinking the Duties of a Receiver and Powers of Directors of Companies in Receivership under Nigerian Law
0₦2,500.00Kunle Aina, Senior Lecturer, Faculty of Law, University of Ibadan, critically examines the role and duties of the receiver in Nigerian law and points out the discrepancies, total lack of regulation and great gaps in the law which has led to great injustice to companies. Rethinking the Duties of a Receiver and Powers of Directors of Companies in Receivership under Nigerian Law argues that directors of companies under receivership are not thereby paralysed and they should exercise their powers to monitor the activities of the receiver. There is need to amend the law to streamline the duties of the receiver, provide for regulation of receivership and protection of the company and debenture holders.
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The Exclusive Jurisdiction of the Investments and Securities Tribunal (IST): A Constitutional Perspective
0₦2,500.00Abubaki Yekini of the Lagos State University in his article, “The Exclusive Jurisdiction of the Investments and Securities Tribunal: A Constitutional Perspective”, examines the constitutionality of the exclusive jurisdiction conferred on the Investments and Securities Tribunal (IST) by the Investments and Securities Act in view of Section 251(e) of the 1999 Constitution and posit that as the IST is not listed in the Constitution as a superior court, the fate that befell the defunct VAT Tribunal and the National Industrial Court (before the third alteration to the 1999 Constitution) may lie in wait it.
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Examination of the Effectiveness of Micro and Macro Prudential Policies in Achieving Bank Stability with Special Focus on Basel III
0₦2,500.00Dr. Amaechi Chinenyeze of the Imo State University pushes the theme in Professor Ajayi’s paper further by arguing that micro prudential policies which aim at stabilising individual banks may not be enough and that monetary and fiscal policies must supplement micro and macro prudential policies in order to be effective in achieving system wide economic stability. His article, “Examination of the Effectiveness of Micro and Macro Prudential Policies in Achieving Bank Stability with Special Focus On Basel III”, is an essential read for banking regulators.
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The Bank Director Duties and Imperative of Corporate Governance
0₦2,500.00Against the background of corporate failures in several countries, Professor Konyinsola Ajayi SAN, Managing Partner Olaniwun Ajayi LP, examines the duties and risks faced by the bank director in Nigeria and the necessity for effective corporate governance in the banking sector in “The Bank Director: Duties and Imperative of Corporate Governance”.
