Taxation is the key to a sustainable development. This is because no government can survive without sufficient revenue to finance its activities. This explains why revenue generation is one of the basic objectives of taxation. This actually prompts the analysis of multinational corporate taxation in Nigeria so as to see the effects of corporate inv... Continue Reading
This thesis entitled: The Right to Self-Determination; A Case Study of South Sudan centered on the legal challenges inherent in the attainment of statehood through self-determination outcomes. The thesis from the general perspective is directed towards addressing the problem of securing independence through self-determination of peoples as well as ... Continue Reading
Nigeria as an Independent state with different ethnic and religious groups over the years experienced a number of ethno-religious conflicts which have claimed lives and properties. The consequence of this is the displacement of many inhabitants which are referred to as Internally Displaced Persons (IDP’s). The affected persons are denied certain ... Continue Reading
This dissertation titled The Enforcement of Court Judgments and Orders in the High Court of the Federal Capital Territory, Abuja, Procedure and Challenges. The area of interest is the enforcement of judgments and court orders in the Federal Capital Territory, Abuja. It is an established fact that, the High Court of the Federal Capital Territory est... Continue Reading
This research provides a conceptual discourse into the challenges of cybercrimes and the modes of curbing it. The modern society today faces with the greatest achievements of technical and technological development, associated by rapid expansion of information technology and automation of work activities in all social life spheres. Such development... Continue Reading
This research titled: Analysis of the Doctrine of Compact under the Nigerian Military Law is concerned about the legal status of a soldier upon joining the military profession on the one hand, and his contract of service to the state on the other hand. The soldiers compact spelt-out his right privileges, liabilities and limitations. He is expected ... Continue Reading
Maritime transportation operations and services consist of three types of activities: (a) international maritime transport (b) maritime auxiliary services (c) port services. These services and operations require one form of regulation or the other. Overall, these regulations and practices can be classified under two broad headings: (i) regulations ... Continue Reading
The legal regimes of protection of investments in Nigeria have over the years suffered not only from a lack of policy drive, but also a sustainable and development driven legal framework. Policy inconsistencies and consequent uncertainty on investment issues in the Nigerian economy has impacted somehow negatively on the psyche of both local and for... Continue Reading
In Nigeria since the first case of HIV/AIDS was reported in 1986, HIV prevalence has increase significantly. This increase has become very worrisome to the Nigerian society because large number of children who are living with HIV/AIDS suffers from discriminatory practices and stigmatization. The concerns for these maltreatments at various levels de... Continue Reading
Court martial is a major aspect of administration of military justice. In Nigeria, courts martial set up by the Army, Navy and Air Force have had numerous problems in the last 24 years leading to upturning of majority of the judgments by appellate courts. Judgments of about 70 percent of court martial cases that were appealed against in Nigeria bet... Continue Reading
Prisoners in Nigeria are often perceived and categorized as “outcast”. The belief of many is that, once you are a prisoner, you are automatically a “bad egg” in the society. There is an ill-conceived notion that prison inmates have no rights within the general population. The importance of this research work cannot be over emphasised as it ... Continue Reading
This dissertation examines the Proliferation and Misuse of Small Arms and Light Weapons under the ECOWAS Legal regime taking Nigeria as a case study. The objective of this dissertation it to find out why small arms and light weapons have continued to proliferate in Nigeria despite being a signatory to the ECOWAS Legal Regime, in this case, the ECOW... Continue Reading
In most tribes in the Southern part of Kaduna State, when a person dies, his property is been distributed among family members and the women are often left with no assets. This is because, traditionally, it is deemed that women are not entitled to right of inheritance of land or landed property, particularly property of their male parents or husban... Continue Reading
Companies Income Tax Act (CITA) is the main legislation that governs the taxation of corporations in Nigeria. About one trillion Naira was generated from the tax imposed by the Act in 2013. The amount was equivalent to one fifth of Nigerian federal government budget for that year. The amount could be used by government to perform its duties of prov... Continue Reading
Tax or taxation whether from Personal Income or Company Tax forms part of the items in the National Income required for the servicing of the economic activities and development of any country, Nigeria inclusive. Tax is a compulsory exaction of money by a public authority for public purposes. Tax is used for redistribution of wealth in countries; it... Continue Reading