Research Papers/Topics in Commercial Law

Negotiating Loan And Insolvency During Covid-19

This article proposes viable options to failing entities during the pandemic

Fintech Credit Market - Crowdfunding: An Evaluation of Market Models

One of the incidences of the emergence and growth of the internet and the vast availability of computing devices across countries of the world today is the increase in innovation. New ways of doing things are now on the rise in all spheres of human endeavours, including financing. In time past, banks used to be the exclusive formal avenues through which individuals and businesses source for funds, but with the growth of the internet coupled with the somewhat loss of tastes/dislike for t...

A Critique of the Residence Rule in Nigeria Policy, Law and Administration

Residency is a key factor in taxation, since a taxpayer is generally liable to payment of taxes to the state where he is resident.The issue of residency is a topical one that deserves additional discourse. It would appear that the residency rule which obligates a taxpayer to pay to the relevant tax authority of where he resides still stands; what has now been amended is the principal place of residence which should be considered when an individual has more than one residence. A challen...