Afolabi Elebiju
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Law and The Economy
Incidences: Moral Rights in Nigerian Intellectual Property Regulatory Framework
Pursuant section 12 CA, Nigeria unlike the USA, makes specific provision for the moral rights of the author. An “author”…
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Law and The Economy
Boundaries: Taxation of Nigerian Residents Providing Varying Services Remotely for Non-Residents
Introduction When Covid-19 made landfall in Nigeria in Q1 2020, many Nigerians for the first time in their professional careers…
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Law and The Economy
Synchronisations: Size Categorisations under Nigerian Companies and Tax Legislation
Introduction Before the two Finance Acts 2020[1] (FA1 2020 and FA2 2020)’s amendments to the Companies Income Tax Act[2] (CITA)…
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Law and The Economy
Overviews: Naicom’s Corporate Governance Guidelines for Insurance and Reinsurance Companies 2021 (CGGIRC)
The National Insurance Commission (NAICOM) issued the CGGIRC 2021 on 17th March 2021, with an effective date of 1st June…
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Law and The Economy
Addendum – ‘Withholding Tax: The A-Z of Grossing-Up’
Introduction: In my 2010 ‘Taxspectives’ article, ‘Withholding Tax: The A-Z of Grossing Up’,[1] (the Article), I argued that gross-up clauses…
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Law and The Economy
Relationships and Scrutinisations: The Companies and Allied Matters Act 2020 and Transfer Pricing in Nigeria
“Sunlight is said to be the best of disinfectants; electric light the most efficient policeman.” – Louis Brandeis, former US…
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Law and The Economy
‘Connections, Collections’: Issues Arising from the Imposition of Excise Duties on Telecommunications Services in Nigeria
Introduction One of the unique features of the second Finance Act 2020 (FA2 2020) which received Presidential assent on 31st…
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Law and The Economy
Office Affairs: Employers as Victims
“While employees are the greatest asset of an organisation, bad employee behaviour can cause great liabilities” – Geraldine Grones, 17…
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Law and The Economy
Transformations: Impact Investment Potentials for Private Equity in Nigeria’s Healthcare Industry
Introduction: The Investment Thesis Nigeria’s grundnorm – the Constitution of the Federal Republic of Nigeria 1999 (as amended) made public…
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Law and The Economy
Cessations and Destinations: Issues in Gas Flare Commercialisation in Nigeria
“On behalf of the Federal Government of Nigeria [FGN], this programme seeks to attract investments and develop a transparent market…
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