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Fiscal Regimes In A Volatile Oil Price Era: What Options Exist For Balancing The Interest Of The Resource Country And Investor Company?, Humphrey Onyeukwu 2009 Centre for Energy, Petroleum, Mineral Law and Policy University of Dundee

Fiscal Regimes In A Volatile Oil Price Era: What Options Exist For Balancing The Interest Of The Resource Country And Investor Company?, Humphrey Onyeukwu

Humphrey Onyeukwu

No abstract provided.


Business Tax In Nigeria: The Controversy Of Multiple Taxation, Humphrey Onyeukwu 2009 Centre for Energy, Petroleum, Mineral Law and Policy University of Dundee

Business Tax In Nigeria: The Controversy Of Multiple Taxation, Humphrey Onyeukwu

Humphrey Onyeukwu

Doing business in Nigeria is ranked 125th in the world out of 183 economics by the latest ranking of the World Bank. A major parameter for this assessment is using the incidences of regulatory controls and taxation of business activity to determine the ease of doing business in Nigeria. The controversy of multiple taxations has become one of the constraints of businesses in Nigeria due to overlaps of the various tiers of government taxing rights on business entities.

Nigeria practices fiscal federalism in which the fiscal responsibility of government is based on a three-tiered tax structure divided between the federal ...


Who Is Afraid Of Nigeria's Petroleum Industry Bill?, Humphrey Onyeukwu 2009 Centre for Energy, Petroleum, Mineral Law and Policy University of Dundee

Who Is Afraid Of Nigeria's Petroleum Industry Bill?, Humphrey Onyeukwu

Humphrey Onyeukwu

The Petroleum Industry Bill (PIB) has drawn different emotions from the stakeholders since it came into the public domain. The PIB proposes fundamental reforms of the Nigeria’s oil industry and is anchored on five major goals namely creation of new regulatory institutions, transformation of upstream contractual agreements, new fiscal regime, downstream sector deregulation, government participation in the industry and transparency in contractual agreements.

However, the scepticism shrouding the provisions of the bill is not helped with the recent media reports that oil companies are threatening to sue the federal government over the Bill’s purported retroactive agenda. The disclosure ...


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