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Law and The Economy
‘Rendezvous’: Implications of Tax Provisions of Nigeria’s Finance Act (No.2) 2020 for Non-Residents
The FA2 2020 is arguably the widest scope and most far-ranging tax amendment legislation in recent history, if not overall…
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Law and The Economy
Pitfalls, Issues And Prospects: A Perspective On Some Concessions Of Public Infrastructure In Nigeria
Concessions as an arrangement involving governments and private sector operators, to finance, develop, maintain or operate infrastructural assets such as…
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Law and The Economy
Inflections: Unlocking Value Through Real Estate Joint Venture (JV) Transactions In Nigeria
It is unarguable that historically, Nigeria has not really leveraged its bountiful and well-endowed real estate (RE, 923,768 km² landmass)…
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Law and The Economy
Musings II: Is Business Permit Under the Immigration Act Still Tenable in Nigeria?
Sometime ago, I published ‘Musings: Nigerian Business Landscape Improvement Issues’ (Musings I). Originally published in my ‘Taxspectives’ column in THISDAY…
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Law and The Economy
Vestiges: Do We Still Need the Industrial Training Fund (ITF)? – Afolabi Elebiju
Introduction The Industrial Training Fund Act, Cap.I9 Laws of the Federation of Nigeria (LFN) 2004, (ITFA), originally enacted in 1971,…
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Law and The Economy
‘Meddling’: The House of Representatives and Tax Investigations
Introduction In May 2012, I wrote an article, ‘Can the House of Representatives Order Tax Audits?’ where I argued…
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