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Resources

Legal and Regulatory Framework Guiding Taxation of Income Derived by Foreign Companies in Nigeria

It is not novel to find companies expand their reach across borders by incorporating new business entities in foreign countries. There, in fact, exist foreign companies who derive income from Nigeria in one way or another. This Article seeks explore the tax liabilities of foreign companies deriving income in Nigeria. There are various laws which...
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Registration of a Trademark at the Trademarks, Patents and Designs Registry

A trademark is a mark used or proposed to be used in relation to goods for the purpose of indicating or so as to indicate, a connection in the course of trade between the goods and some person having the right either as proprietor or as registered user to use the mark, whether with or...
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PAYMENT OF VAT: IMPLICATION OF THE DECISIONS OF THE COURTS IN A.G. RIVERS STATE V. FEDERAL INLAND REVENUE SERVICE & ANOR

On 24 September 2020, the Attorney-General of Rivers State commenced an action against the FIRS and the Attorney General at the Federal High Court (FHC), Port Harcourt Judicial Division in Suit No: FHC/PH/CS/149/20. The action sought, inter alia, a declaration on the powers of the Federal Government to legislate on taxation other than those expressly provided for, in the Exclusive Legislative List of the Constitution of the...
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Exploring the Functionality of the Provisions of the Nigerian Data Protection Regulation (NDPR) on International Transfer of Personal Data

The African society thrives on a sense of community. This strong sense of community implied that the business of one was that of another. As a result, the concept of privacy though present in our laws remained undeveloped in the Nigerian jurisprudence and sparked little to no debate until the advent of the European Union’s...
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