AN EXAMINATION OF THE IMPACT OF NIGERIAN CORPORATE TAX LAW ON INVESTMENT PROMOTION

AN EXAMINATION OF THE IMPACT OF NIGERIAN CORPORATE TAX LAW ON INVESTMENT PROMOTION ABBREVIATIONS   AP Assessable Profit API Aid to Pioneer Industries ATM Automated Transaction Machines   CAC   Corporate Affairs Commission CAMA Companies and Allied Matters Act CITA Companies Income Tax Act CITAA Companies Income Tax Amend Act CITO Company Income Tax Ordinance […]

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AN EXAMINATION OF THE CONCEPT OF COPYRIGHT OWNERSHIP IN NIGERIA

AN EXAMINATION OF THE CONCEPT OF COPYRIGHT OWNERSHIP IN NIGERIA ABSTRACT Copyright is a property that possesses the essential attributes of ownership and transmissibility. The ownership in copyright is transferrable as movable property by assignment, testamentary disposition or by operation of law. Therefore, the incidence of ownership is subject to contractual agreement that may exist […]

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AN EXAMINATION OF THE CAUSES OF JURISTIC DIFFERENCES IN INTERPRETATION IN ISLAMIC LAW

AN EXAMINATION OF THE CAUSES OF JURISTIC DIFFERENCES IN INTERPRETATION IN ISLAMIC LAW ABSTRACT Differing is inevitable among people, because of individual natural differences regarding thinking, understanding, power of assimilation, intellect, etc. Thus, differences and contradictions are a natural outcome. Incidentally people have grossly misconceived differences of opinion among the jurists either due to their […]

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AN EXAMINATION OF TAX ADMINISTRATION AND ENFORCEMENT MECHANISMS UNDER THE FEDERAL INLAND REVENUE SERVICE ACT, 2007

AN EXAMINATION OF TAX ADMINISTRATION AND ENFORCEMENT MECHANISMS UNDER THE FEDERAL INLAND REVENUE SERVICE ACT, 2007 ABSTRACT From the inception of modern taxation in Nigeria in the first decade of the 20th century the problem of poor tax administration has been the cankerworms that militate against an optimum revenue generation which affect negatively the government […]

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AN EXAMINATION OF ADMINISTRATIVE CHALLENGES INHIBITING THE DISTRIBUTION OF PETROLEUM PRODUCTS UNDER THE PETROLEUM PROFIT TAX LAWS OF NIGERIA

ABSTRACT The aim of this paper is to examine the ownership, the legal framework as well as the basic components of the petroleum profits which components are revenue, adjusted profits, assessable profit, chargeable profit, assessable tax and chargeable tax.In Nigeria, the petroleum industry is the bedrock of the economy and is responsible for about 90 […]

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AN EVALUATION OF THE OPERATION OF NON-INTEREST BANKING UNDER THE EXISTING LEGAL FRAMEWORK IN NIGERIA

ABSTRACT This Dissertation aimed at evaluating the Operation of Non-Interest Banking Under the Existing Legal Framework in Nigeria. The work has evaluated the regulatory powers of Central Bank of Nigeria in designating products of Islamic Commercial Jurisprudence as banking business in Nigeria. In exercising those powers, the Governor of Central Bank of Nigeria issued Circular […]

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AN ASSESSMENT OF USER SATISFACTION WITH PUBLIC PRIVATE PARTNERSHIP (PPP) PROJECTS IN SELECTED UNIVERSITY TEACHING HOSPITALS

ABSTRACT   Government at all levels are forced to prioritise and restrict public expenditures due to budget deficits and the inefficient management of large infrastructure projects. Due to  the shortage of resources for healthcare delivery leading to decline in the quality of care, there is considerable interest in PPP initiatives for the provision of finance […]

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AN ASSESSMENT OF THE ROLE OF LAW IN THE PROTECTION AND PROMOTION OF RIGHTS OF CHILDREN LIVING WITH HIV/AIDS IN NIGERIA

ABSTRACT In Nigeria since the first case of HIV/AIDS was reported in 1986, HIV prevalence has increase significantly. This increase has become very worrisome to the Nigerian society because large number of children who are living with HIV/AIDS suffers from discriminatory practices and stigmatization. The concerns for these maltreatments at various levels despite the existing […]

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AN ASSESSMENTOF THE IMPACT OF COUNTER TERRORISM ON NON DEROGABLE RIGHTS UNDER INTERNATIONAL LAW

ABSTRACT International Human Rights Law provides adequate safeguard and protection against Human Rights violation even in times of Public Emergency which threatens the life of a nation such as when a state faces the threat of continuous terrorist attack. On the other hand, the problem of terrorism which has gained notoriety since after the 9/11 […]

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