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Articles 1 - 3 of 3
Full-Text Articles in Law
The Global Fight Against Base Erosion And Profit Shifting Under The Oecd’S Country-By-Country Reporting Rules: A Possible Solution?, Oladiwura Ayeyemi Eyitayo-Oyesode
The Global Fight Against Base Erosion And Profit Shifting Under The Oecd’S Country-By-Country Reporting Rules: A Possible Solution?, Oladiwura Ayeyemi Eyitayo-Oyesode
LLM Theses
The base erosion and profit shifting (BEPS) phenomenon continues to create detrimental consequences in states. BEPS is engendered by two fundamental factors, namely, unhealthy fiscal policies of tax havens and preferential tax regimes, and transfer mispricing by multinational corporations (MNCs). The OECD, through its BEPS Project notes that the lack of transparency in the global activities of MNCs is a major cause of BEPS. To close this gap, the OECD released the CBCR Rules. This thesis discusses the severity of the BEPS phenomenon and assesses the anti-BEPS efforts of the OECD. Upon an assessment of these efforts, this thesis argues …
Background: Towards A Critical Assessment Of Canadian-Nigerian Bilateral Relations, Olabisi D. Akinkugbe
Background: Towards A Critical Assessment Of Canadian-Nigerian Bilateral Relations, Olabisi D. Akinkugbe
Articles, Book Chapters, & Popular Press
Although the diplomatic relations between Canada and Nigeria is almost six decades old, the nature of this bilateral relationship has not been the subject of rigorous academic research. While a recent body of research by international relations scholars has taken up the broad critical study of Canadian-African relations, a significant gap exists with respect to studies that focus on the context of Canada’s engagement with individual African countries. Against this background, this paper briefly examines the bilateral trade and investment engagements between Nigeria and Canada. The modest aim is to highlight the existing framework that guides the relations of both …
Revisiting The Economic Community Of West African States: A Socio-Legal Analysis, Olabisi D. Akinkugbe
Revisiting The Economic Community Of West African States: A Socio-Legal Analysis, Olabisi D. Akinkugbe
Articles, Book Chapters, & Popular Press
Recent years have seen a growing scholarly interest in the conditions of emergence of regional trade agreements in Africa. These analyses have advanced our knowledge on a range of technical issues, from specific institutional transformation of regional economic communities such as the Economic Community of West African States (ECOWAS) to broad legal issues relating to the provisions of the regional trade agreements. Most literature on ECOWAS is, however, informed by legal formalism that interprets the text of the treaties strictly and without context, leading to a dominant interpretation of failure.
By contrast, this thesis adopts a socio-legal approach and argues …