H. L. Ali

THE INTERNATIONALISATION OF THE NIGERIAN CAPITAL MARKET AND THE DYNAMICS OF MODERN SECURITIES FRAUD AND REGULATION

The trade in securities is one of the virile features of the Nigerian Capital Market. The market is comprised of several operators. These may be classified into two: in the first category are the regulatory institutions, with the Exchange. Commission (SEC) as the apex regulatory authority. Others are the self-regulatory organizations such as the Ni...

A CASE FOR THE REFORM AND HARMONIZATION OF COMPANIES INCOME TAX LEGISLATION IN NIGERIA

What the author considers the current dissatisfactory state of our tax laws in general! and our Company Income Tax legislation? in particular prompt this paper. It aims at highlighting the scattered nature and in some cases incomprehensible and complex state of our company tax law, with a view to suggesting ways of improving on them. The perspectiv...