Pursuant section 12 CA, Nigeria unlike the USA, makes specific provision for the moral rights of the author. An “author”
Introduction When Covid-19 made landfall in Nigeria in Q1 2020, many Nigerians for the first time in their professional careers
Introduction Before the two Finance Acts 2020[1] (FA1 2020 and FA2 2020)’s amendments to the Companies Income Tax Act[2] (CITA)
The National Insurance Commission (NAICOM) issued the CGGIRC 2021 on 17th March 2021, with an effective date of 1st June
Introduction: In my 2010 ‘Taxspectives’ article, ‘Withholding Tax: The A-Z of Grossing Up’,[1] (the Article), I argued that gross-up clauses
“Sunlight is said to be the best of disinfectants; electric light the most efficient policeman.” – Louis Brandeis, former US
Introduction One of the unique features of the second Finance Act 2020 (FA2 2020) which received Presidential assent on 31st
“While employees are the greatest asset of an organisation, bad employee behaviour can cause great liabilities” – Geraldine Grones, 17
Introduction: The Investment Thesis Nigeria’s Healthcare sector’s gaps and challenges are actually signal investment opportunities for the private sector,
“On behalf of the Federal Government of Nigeria [FGN], this programme seeks to attract investments and develop a transparent market
The FA2 2020 is arguably the widest scope and most far-ranging tax amendment legislation in recent history, if not overall
Concessions as an arrangement involving governments and private sector operators, to finance, develop, maintain or operate infrastructural assets such as
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