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  • Article

    Tax Litigation: Paradigm Shift On Notice Of Refusal To Amend Assessment (NORA)

    In a recent epochal decision, OANDO SUPPLY & TRADING LTD V FBIR (2001) 4 TLRN 113, the Lagos Zone of the Tax Appeal Tribunal (TAT) headed by Mr. Kayode Sofola...
    NigeriaTax
    LeLaw Barristers & Solicitors
    LeLaw Barristers & Solicitors
  • Article

    Opportunity Spotting: Telescoping Potentials For Cyber Insurance In Nigeria

    Recent developments, such as: the rise of insurance aggregators, disruptive technologies such as internet of things (IoTs) in business, improvement in Nigeria's ranking in World Bank's...
    NigeriaInsurance
    LeLaw Barristers & Solicitors
    LeLaw Barristers & Solicitors
  • Article

    Signposts And Landmarks: The Business Facilitation (Miscellaneous Provisions) Act No. 5 Of 2022 - A Critique Of Recent Strides In Nigeria's Business Regulatory Policy Reform Journey

    As a keen observer, then active student, and later storied contributor to Nigerian business landscape and sectoral reforms discourse for almost three decades, news of the enactment...
    NigeriaStrategy
    LeLaw Barristers & Solicitors
    LeLaw Barristers & Solicitors
  • Article

    Country Competitiveness: Reform Or Stagnate!

    Two recent events gave rise to this article's title. One, the approval of the National Tax Policy (NTP) by the Federal Executive Council - a news items that could easily have passed unnoticed in the din of advocacy/intrigues over the President's extended absence.
    NigeriaGovernment, Public Sector
    LeLaw Barristers & Solicitors
    LeLaw Barristers & Solicitors
  • Article

    Franchising: A Pathway To Entrepreneurial Success In Nigeria

    Franchising is a business model that businesses use to expand their brand and operational footprint.
    NigeriaCorporate/Commercial Law
    LeLaw Barristers & Solicitors
    LeLaw Barristers & Solicitors
  • Article

    Fallouts: Towards Optimal Management Contract Relationships In The Entertainment Industry

    Whilst the entertainment industry comprises of individuals using their creative skills, abilities and contents for wealth and job creation; its management is running the affairs and careers of such individuals ...
    NigeriaCorporate/Commercial Law
    LeLaw Barristers & Solicitors
    LeLaw Barristers & Solicitors
  • Article

    Increasing Brand Optimality In The Fashion Industry: Commercial And Legal Issues

    The Nigerian Fashion Industry (NFI) has experienced tremendous growth since professional and focused practitioners entered and began to make their mark more than two decades ago.
    NigeriaIntellectual Property
    LeLaw Barristers & Solicitors
    LeLaw Barristers & Solicitors
  • Article

    New Horizons: Utilising IP As Security For Financing Transactions In Nigeria

    This article aims to examine an uncommon form of security in these climes, an intangible but yet inestimable source of security – intellectual property (IP).
    NigeriaIntellectual Property
    LeLaw Barristers & Solicitors
    LeLaw Barristers & Solicitors
  • Article

    Franchising In Nigeria: Models And Legal Considerations

    In our current economic clime with the growth of consumerism, markets for goods and services have become increasingly globalised with the coming of age of information technology.
    NigeriaCorporate/Commercial Law
    LeLaw Barristers & Solicitors
    LeLaw Barristers & Solicitors
  • Article

    Introspections: Legal Realities Of Blogging In Nigeria

    Resulting from pervasive internet expansion in the 21st century is the democratisation of media access and publishing, a blog being one popular example.
    NigeriaIntellectual Property
    LeLaw Barristers & Solicitors
    LeLaw Barristers & Solicitors
  • Article

    Digitisation Imperatives For Nigerian Real Estate Registries

    The Abuja Geographic Information Systems (AGIS) is already on the right track with the digitisation of the registries.
    NigeriaReal Estate and Construction
    LeLaw Barristers & Solicitors
    LeLaw Barristers & Solicitors
  • Article

    AMCON And Toxic Assets: Optimizing The Securitization Option

    Securitization is the process where illiquid assets or group of assets: receivables, credit card debts, car loans, student loans, home mortgages, commercial mortgages, etc. are pooled together into reference portfolio, ...
    NigeriaFinance and Banking
    LeLaw Barristers & Solicitors
    LeLaw Barristers & Solicitors
  • Article

    Are Governments Really Empowered To Outsource Tax Collection?

    Outsourcing the corporate tax compliance function, thereby enabling organisational focus on core growth drivers, is increasingly popular, given the efficiency and strategic business benefits.
    NigeriaTax
    LeLaw Barristers & Solicitors
    LeLaw Barristers & Solicitors
  • Article

    Withholding Tax: The A-Z Of Grossing Up

    One recurring point in transactions with withholding tax (WHT) requirement is: should the payer (obliged to deduct WHT from relevant payment), bear the payee's WHT burden by paying the gross amount and yet remit the WHT to the Revenue?
    NigeriaTax
    LeLaw Barristers & Solicitors
    LeLaw Barristers & Solicitors
  • Article

    Improving Nigeria's Insurance Penetration: Legal, Regulatory And Market Considerations

    According to industry statistics, Nigeria's Insurance Penetration Rate (IPR) in 2013 was 0.39%, declining from 0.48% in 2010.
    NigeriaInsurance
    LeLaw Barristers & Solicitors
    LeLaw Barristers & Solicitors
  • Article

    Lessons: Issues And Practical Considerations In Equity Financing In Nigeria

    Profit making is the primary goal of business, howsoever organised – whether a partnership, private or public (listed or unlisted) company, and this is duly recognised by law.
    NigeriaCorporate/Commercial Law
    LeLaw Barristers & Solicitors
    LeLaw Barristers & Solicitors
  • Article

    Export Sale Contracts: Keeping An Eye On The Essentials

    International trade involves the exchange of goods and services across borders, essentially import and export transactions.
    NigeriaInternational Law
    LeLaw Barristers & Solicitors
    LeLaw Barristers & Solicitors
  • Article

    Coson V. MCSN: Let The Music Pay Who Exactly?

    Copyright is an exclusive right given to the creator of original contents.
    NigeriaIntellectual Property
    LeLaw Barristers & Solicitors
    LeLaw Barristers & Solicitors
  • Article

    Re: Widening The Tax Net: Is Osinbajo's Executive Order Correct?

    My learned colleague and ThisDay Lawyer columnist, Abubakar D. Sani, on 8th August 2017 published a piece titled: "Widening the Tax Net: Is Osinbajo's Executive Order Correct?"...
    NigeriaTax
    LeLaw Barristers & Solicitors
    LeLaw Barristers & Solicitors
  • Article

    Tax Amnesty: A Step On The Ladder Out Of Recession?

    It is no longer news that the Nigeria economy is in recession: reflective of foreign exchange challenges, growing inflation and unemployment rates, amongst other indices.
    NigeriaTax
    LeLaw Barristers & Solicitors
    LeLaw Barristers & Solicitors

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