Afolabi Elebiju
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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
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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Companies
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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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
Getting Tech Start-Ups Investment Ready: Commercial and Legal Considerations for Founders
Introduction In line with global trends, Nigeria’s Information Technology (IT) sector has been witnessing increasing investment, growth, and innovation from…
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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Introduction The Industrial Training Fund Act, Cap.I9 Laws of the Federation of Nigeria (LFN) 2004, (ITFA), originally enacted in 1971,…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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