Law

Law Research Papers/Topics

THE LEGAL FRAMEWORK FOR DOUBLE TAXATION IN NIGERIA

GENERAL INTRODUCTION1.0.0: INTRODUCTIONTaxation is a significant consideration for foreign investors that seek to do business in Nigeria, in addition to other factors such as security, rule of law, access to appropriate infrastructure (e.g. electric power), etc. Strategically leveraging Nigeria’s status as the 26th largest economy in the world, and the biggest in Africa , through beneficial economic partnerships in the form of tax treaties within Africa and on a global level may help to inc...

ABORTION AND THE LEGALITY QUESTIONS: A COMPARATIVE STUDY OF NIGERIAN AND AUSTRALIAN LAWS

ABSTRACT The pandemic of unsafe abortion in Nigeria caused partly by the restrictive nature of the law which prohibits induced abortion except to save a pregnant woman’s life and which has led to a denial of abortion in public hospitals or within the ambit of the law thereby compelling most women who are determined to terminate their unwanted pregnancies to resort to clandestinely unsafe abortion in the hands unskilled health care providers and more often than not in unsanitary conditions. ...

Criminal liability for certain copyright infringement

    INTRODUCTIONCopyright is a major platform or format by which works eligible for copyright are protected against unauthorized use. The necessities of extending to the creator of the works in which copyright subsist a suitable reward for his labors has long been recognized and cannot seriously be questioned . Copyright law performs a number of important functions. It facilitates public access to knowledge and a wide range use of creative works of authorship and, in so doing, it helps educ...

FEMALE GENITAL MUTILATION: A CHILD RIGHT OR CULTURAL IMPERIALISM

ABSTRACT Female genital mutilation (FGM) or female circumcision (FC) is to some people in the society, a barbaric practice while to others it is a custom and a respectable cultural practice. There have been several municipal and international laws enacted over the years in furtherance of the quest to abolish the practice of FGM as it is asserted to be harmful to the health of the girl child. However, there are similar practices in the Western World that are not regarded as barbaric or harmful...

THE IMPORTANCE OF MENS REA IN ESTABLISHING CRIMINAL LIABILITY VIS-A-VIS THE RATIONALE FOR STRICT LIABILITY OFFENCES

ABSTRACT  “Mens Rea”, the mental element of an offence can be in the form of intention, recklessness, knowledge and in some instances, negligence or any other state of mind prescribed by the law creating an offence. Developed and integrated into the English criminal law around the twelfth century to the thirteenth century when it was fully integrated into the English criminal law, it has alongside actus reus (physical element), concurrence and causation become an integral part of the law...

THE EFFECT OF PERSONAL INCOME TAX AND PAY-AS-YOU-EARN SCHEME ON NIGERIAN WORKERS

The law regulating Personal Income Tax in Nigeria is the Personal Income Tax (Amendment) Act 2011. The Personal Income Tax Act Subsidiary Legislation further provides for the regulations to be used in the operation of the Pay As You Earn scheme. Personal Income Tax in Nigeria is a long standing concept which is and would still be operational for a very long time. The Pay As You Earn scheme has also been the established mode of collection of income tax in Nigeria. This work would look in...

A CRITICAL OVERVIEW OF THE CONSENT PROVISIONS UNDER THE LAND USE ACT, 1978.

ABSTRACT The Land Use Act as a single piece of legislation which came into force on 29th March, 1978 has generated more controversy than any piece of legislation of its kind. The sore point of this enactment is the consent requirement provided under the Act especially Sections 21 and 22 therein. Ever since the consent requirement of the Land Use Act made its first debut in our courts for interpretation in the case of Savannah Bank V. Ajilo(1989) 1 NWLR(pt.97) 305, much juristic ink has been ...

RIGHT OF EXPRESSION UNDER THE NIGERIAN CONSTITUTION. ISSUES AND CHALLENGES

ABSTRACT The entrenchment of Right of Expression as a fundamental human right in Nigeria could be traced to the 1960 Independence Constitution and those that followed it. The Independence Constitution of 1960 and the Republican Constitution of 1963 have provisions for the protection of fundamental human rights. The 1979 and the 1999 constitutions went further by providing a bill of right. This entrenchment of human right provisions in our constitutions was aimed at creating a society which pr...

THE PURPOSE AND USE OF MANAGEMENT CONSULTNCY FIRM IN NIGERIA (A CASE STUDY OF ONITSHA SOUTH (L.G.A) IN ANAMBRA STATE)

ABSTRACT This research focuses attention on The Purpose And Use Of Management Consultancy Firm with special attention on Onitsha South Local Government Area This work is carried out in partial fulfillment of the course requirement for the award of higher national diploma of the institute of management and technology. Critical assessment was made on how industrialists in Onitsha South have been using the services of the management consultancy forms and how aware they of their service. Through ...


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