John D C

THE TAXATION OF LIMITED LIABILITY COMPANIES IN NIGERIA

This paper discusses the law as it relates to the taxation of the profits or income of companies which started in Nigeria in 1912 followed by series of amending Acts! leading to the introduction of a comprehensive company taxation in 1961 and the witnessing in 1990 of the birth or consolidation of the existing companies income tax legislation codif...

MULTINATIONAL ENTERPRISESAND TAX AVOIDANCE IN NIGERIA

The growing internationalization of economic activities has given rise of recent to taxation problems in the sphere of international investment. In a developing country like Nigeria, multinational business transactions usually take place between members of the group such as the sale of goods, the provision of services, the licensing of patents and ...

AN APPRAISAL OF THE PRINCIPLES OF DRAFTING LEGISLATIVE PROGRAMME

The drafting of any substantive or subsidiary legislation such as Bills, Rules, Orders or Regulations are in most cases, done by Parliamentary Counsel or Legislative Counsel in the various State or Federal Ministries of Justice. Sometimes, Private Consultants are engaged. But experience has shown that, it is better to allow Parliamentary Counsel to...