The aim of this paper is to examine the ownership, the legal framework as well as the basic components of the petroleum profits which components are revenue, adjusted profits, assessable profit, chargeable profit, assessable tax and chargeable tax.In Nigeria, the petroleum industry is the bedrock of the economy and is responsible for about 90 perce... Continue Reading
This research work aims at evaluating the role and significance of the Value Added Tax (VAT) Act in Revenue Generation in Nigeria. This examines the role played by the Value Added Tax as one of the source of government?s revenue. It also assesses the fact whether it has achieved the essence of its introduction. In this research doctrinal method of ... Continue Reading
This Dissertation aimed at evaluating the Operation of Non-Interest Banking Under the Existing Legal Framework in Nigeria. The work has evaluated the regulatory powers of Central Bank of Nigeria in designating products of Islamic Commercial Jurisprudence as banking business in Nigeria. In exercising those powers, the Governor of Central Bank of Nig... Continue Reading
International Human Rights Law provides adequate safeguard and protection against Human Rights violation even in times of Public Emergency which threatens the life of a nation such as when a state faces the threat of continuous terrorist attack. On the other hand, the problem of terrorism which has gained notoriety since after the 9/11 attacks in A... Continue Reading
This Dissertation provided a critical conceptual discourse into the Evidentiary Rules On Admissibility of Documentary Evidence Under Nigerian Evidence Act 2011. It appraised the bases for the admissibility of documentary evidence, rules of evidence, relevance and conditions for the admissibility of secondary evidence, public document, proof of docu... Continue Reading
Acquisition of real property in Nigeria is a right enshrined under the constitution of Nigeria 1999 (as amended). Transaction in land formed part of the economic sector of the country. Transfer of interest in land or acquisition of real property can be through state grant, gift, purchase (conveyance), inheritance (probate) and allotment of family l... Continue Reading
This study entitled: An Appraisal of the Impact of Gender Equality on Women’s Rights to Work in Islamic Law has examined the Islamic perspective on gender equality and it is argued that Islamic law has elevated women and gives them a very dignified position, and the western call of women’s liberation is actually a misrepresentation of the true ... Continue Reading
Recent efforts to secure tenure and enhance real property markets are under pressure from increasing demand and competition for land. While limited success in implementing land administration reform in the FCT have led to inefficiency, incoherent and poor land management, have been recognized as one of the key obstacles hindering change and also un... Continue Reading
This Dissertation aimed at examining the legal framework for the promotion and protection of Human Rights in Nigeria in relation to the existing constitutive international instruments on human rights. In this regard, the sources of information relied upon here are relevant text materials, articles in journal publication, judicial authorities, confe... Continue Reading
This Dissertation aimed at examining the legal framework for the promotion and protection of Human Rights in Nigeria in relation to the existing constitutive international instruments on human rights. In this regard, the sources of information relied upon here are relevant text materials, articles in journal publication, judicial authorities, confe... Continue Reading
State recognition is one of the oldest practice in international relations, and one of the most vexed concepts in international law since the middle ages, political communities have interacted with each other as sovereign, territorial states under an accepted system of rules. Determining which entity is to be recognized as state subject to these ru... Continue Reading
United Nations Children Fund is an international Institution that deals with the promotion and protection of the rights of children in times of peace and during emergency situations. Restrictively, this thesis aimed at studying the activities of UNICEF in the promotion and protection of the Rights of the child in Nigeria. The sources of information... Continue Reading
This study has examined the intricacies involved with respect to child’s rights to freedom of thought, conscience and religion under Nigerian laws. It has been argued that the right to freedom of thought, conscience and religion entails the liberty of conscience accorded to the individual to have or adopt any religion or belief including the righ... Continue Reading
Natural resources worldwide are a gift of nature and an endowment of comfort that makes the existence of mankind complete. As nature’s priceless gift to man and because nature’s endowment of these resources is without reference to people or nation, the subject of ownership and control is one that has generated a great deal of passion and contro... Continue Reading
The tax regime of small and medium business enterprises was a snow ball of international agitation specially international monetary fund (IMF). To Nigeria Government to diversify her revenue base from Petroleum tax which consisted of 80% percent of the total revenue. Consequentially, the idea of SMBE tax was introduced in furtherance of tax reforms... Continue Reading