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Full-Text Articles in Commercial Law
Designing A Robust Tax System For Nigeria: Lessons From An International Perspective, Olukemi Tawoju
Designing A Robust Tax System For Nigeria: Lessons From An International Perspective, Olukemi Tawoju
LLM Theses
This thesis argues that Nigeria can adapt its tax system for better gain from investment and other taxation. It outlines the foundation for a good tax policy, and explores initiatives by the Organisation for Economic Co-operation and Development (OECD and the United Nations (UN) regarding harmful tax practices and tax incentives. Their recommendations and those of scholars, conclude that tax incentives are ineffective in attracting foreign direct investment, may result in taxpayer abuse, and erode the revenue base of capital importing countries like Nigeria. Utilizing internationally accepted features on effective tax incentive design, examining the operation of the Nigerian tax …
The Bill Of Lading In An Era Of Electronic Commerce: Legal Developments And The Reform Options For Nigeria, Kenneth Ugwuokpe
The Bill Of Lading In An Era Of Electronic Commerce: Legal Developments And The Reform Options For Nigeria, Kenneth Ugwuokpe
LLM Theses
One of the pervasive effects of the advancement in information and communication technology is a radical shift in the means of conducting business transactions. With the digitalization of the global economy, business transactions are increasingly conducted in an electronic medium. The bill of lading, as the most important ocean transport document, has, in response to the needs of the times, passed through many phases of development to its present electronic nature. The problem however, is adapting the challenges of electronic commerce to the old contractual legal order. For the bill of lading, the challenge is the replication of all its …