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   Market Date: 20-10-2014   
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Taxation

  1. TAX Incentives and Expenditure Allowances – September 2014


    To encourage further and continuing investments, various Tax Incentives and Tax Capital or Expenditure Allowances are embedded in the Statute Books waiting to be taken advantage of by businesses. Some of these investment incentives and expenditure allowances are succinctly highlighted in the following paragraphs.
  2. Legal validity of advanced tax rulings in Nigeria - Saipem v FIRS


    Double Taxation Agreement is not meant to give the tax which is due to one country to another but to ensure [that] the same income is not taxed by two different countries. - Honourable Justice Saliu Saidu in Saipem vs FIRS.
  3. Taxation of Dividends: OANDO Plc vs. FIRS I & II Revisted


    Pelican are birds that inhabit the coastlines of Florida, Louisiana, and the Gulf of Mexico, and they feed their little chicks by breaking down the food with beaks, even when the adult pelicans are hungry. Likened to a corporation, United States Fifth Ci
  4. Tax Appeal Tribunal’s Jurisdiction viz-a-viz the Federal High Court


    Tax practitioners were apprehensive as to whether the Nigerian Tax Appeal Tribunals (“TAT”) would suffer similar a fate as the extinct Value Added Tax (VAT) Tribunal.
  5. Tax Agenda for the National Conference


    In his 1986 address to the White House Conference on Small Business, former American President - Ronald Reagan said, “the government’s view of the economy could be summed up in a few short phrases: If it moves, tax it. If it keeps moving, regulate it. And
  6. NSE Launches X-Whistle, a whistle blowing Portal


    To provide additional leverage to The Exchange’s drive towards having a dynamic and robust capital market regulatory regime; as well as maintaining its zero-tolerance policy, The Nigerian Stock Exchange has designed an effective whistle blowing program ta
  7. Why That Tax Evasion Allegation Against Sanusi Would Not Stand


    On Thursday, February 20, 2014, the Presidency announced the suspension of the Governor of the Central Bank of Nigeria, Mr. Sanusi Lamido Sanusi, for what was described as financial recklessness in the management of apex bank. Few hours later, a detailed
  8. A brief examination tax practice and procedure in Nigeria


    Notwithstanding the decision in TSKJ II CONSTRUCES INTERNACIONALS UNIPESSOAL LDA vs FEDERAL INLAND REVENUE SERVICE (FIRS), Abuja Federal High Court, Suit No. FHC/ABJ/TA/11/12, the decision in Standard Trust Bank Plc v- Chief Emmanuel Olusola (2007) 9 CLR
  9. Plea of Insanity by Corporations to Charges of Tax Evasion: A Rejoinder to Professor Taofeeq Abdulra


    No doubt, Professor Taofeeq Abdulrazaq is an authority on Nigerian Taxation Law. He ranks along with Leye Adebiyi, Professor Oluwole Akanle, Afolabi Elebiju, Wole Obayomi, Taiwo Oyedele and others.
  10. LASAA & Condolence Posters & Signages


    The Lagos State Signage and Advertisement Agency (LASAA) was established by the Lagos State Structures for Signage and Advertisement Agency Law, 2006 and the Amendment thereto as the responsible agency for regulating and controlling outdoor advertising an
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