A copyright to an original artistic or other intellectual work is the exclusive proprietary right that the owner to such an original work has to exclusively control the commercial exploitation of such a work, by members of the public.
A CRITIQUE OF THE SANCTITY OF OIL PROSPECTING LICENSES (OPL) AND OIL MINING LEASES (OML) IN NIGERIA: WITHIN THE CONTEXT OF NIGERIAN NATIONAL PETROLEUM CORPORATION (NNPC) VS FAMFA OIL LIMITED, (2012) 17 N.W.L.R. Pt 148/(2012) C.L.R. 5(a)(SC)
In addition to a monthly remuneration, there are other benefits that accrue to every employee in Nigeria, including expatriate employees. Some of these benefits include compensation under the Pension Reform Act, 2004 (as amended); the Employees’ Compensat
On the 9th day of July 2013, the Supreme Court of Nigeria delivered its Judgement on the validity or otherwise of the Lagos State Hotel Licensing Law 2003, the 2009 Hotel Occupancy and Restaurant Consumption Tax Law of Lagos State, and the 2010 Hotel Lice
To curb money laundering, corruption and tax evasion, the Nigerian apex regulatory Bank, the Central Bank of Nigeria (“CBN”) has continued to publish its regulatory circulars which will enshrine a more robust digital payment system, in contrast to the cur
This author, a California based attorney with wide knowledge of laws governing movie productions and entertainment industry, grew up in Nigeria fascinated, mesmerized and besotted by renowned Nigerian artistes such as Moses Olaiya (Baba Sala), Chief Zebru
"It will be an injudicious exercise of my discretion, pursuant to the provisions of Order 34 of the Federal High Court (Civil Procedure) Rule, 2009 to proceed by granting leave to the Applicant to apply for an order of mandamus against a Respondent who h
In Continental Sales Ltd v R Shipping Inc(1) the Lagos Court of Appeal ruled that serving an arbitration notice by email constitutes effective service of the arbitration notice under the English Arbitration Act 1996, for the purposes of registering and en
After almost two years, the Securities and Exchange Commission (SEC) has finally published the long-awaited Consolidated Rules of the Securities and Exchange Commission. The previous consolidated version of the rules was published in 2000, just after the
A Mortgage is described by the Lagos State Mortgage and Property Law to be the transfer of any interest in a specific movable or immovable property, for the purpose of securing the repayment of a loan against an existing or future debt, or the performance
PECULIAR LAND LAW JURISPRUDENCE IN THE FEDERAL CAPITAL TERRITORY (ABUJA): A CRITIQUE OF HON JUDGE PETER Oyin AFFEN’S JUNE 17, 2013 DECISION IN GRAND SERVICES V HYDRAFORM ENGINEERING, SUIT # FCT/HC/CV/818/09
Section 14 of the Companies Income Tax Act (as amended), provides that any non-Nigerian owned or controlled sea company, that calls at any sea port in Nigeria, shall be liable to have its profit or loss arising from its carriage of passengers, mails, live
The Immigration Act, CAP I1, Laws of the Federation of Nigeria, 2004 provides the legal and regulatory framework for the entry and departure of persons into or out of Nigeria; usually for economic and social reasons.
The generally held opinion in Nigeria is that there is no Inheritance and Gift Taxes in Nigeria. This is despite the enforcement of a Ten per cent (10%) (10%) Estate Fee charged on a deceased person's Estate when the Administrators or Executors of
In Nigeria, the most common form of business formation and registration is a registered company. Under Nigerian Law, a company is a voluntary association of a number of persons united to carry on a particular line of business for economic gain.
The Chartered Institute of Bankers of Nigeria (CIBN) is delighted about the invitation sent to it by the House Joint Committee on Banking and Currency and Justice to the Public Hearing on a Bill for an Act to amend the Central Bank of Nigeria Act, 2007
We are very delighted for the invitation extended to The Chartered Institute of Bankers of Nigeria (CIBN) by the Senate Joint Committee on Banking, Insurance and other Financial Institutions and Judicial,
There is usually a Limitation Law, in many countries, which requires that a law suit must be commenced within a specific period of time from when the injury or omission, causing the damage or loss, arose or occurred. In Nigeria, the general legislation, w
There are various taxes that apply to real estate or real property transactions in Nigeria. The common public representation or perception that there are no real property or real estate taxes in Nigeria is not correct.
The proposed Income Tax (Transfer pricing) Regulations, 2012 (TPRs) is published by the Federal Inland Revenue Service (FIRS) in pursuance of the powers conferred on it by Section 61 of the Federal Inland Revenue Service (Establishment) Act. No.13 of
The controversy over which State Government is the relevant tax authority authorised to collect Personal Income Tax where the tax payer resides in one State but works in another State, or where the tax payer works in more than two State, during each year
Partnership is one of the most common forms of establishing a business in Nigeria. The culture of sustaining long-term Partnerships that thrives and outlive their original partners have however remained mostly a mirage in Nigeria.
Tendering of electronic mails ("emails") for example are usually as contentious and acrimonious as the litigation itself, with the opposite party usually relying on the hearsay rule, among other forms of objections under the old Evidence Act 1945, to prev
The most topical issue in the case of FEDERAL REP. OF NIGERIA VS, FEMI FANI KAYODE, FHC/L/523C/08 before Hon. Justice Ramat Mohammed was whether a computer generated statement of account is inadmissible under Section 97 of the Nigerian Evidence Act, and s