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Articles 1 - 9 of 9
Full-Text Articles in Law
Tax Treatment Of Derivative Instruments, Oluwaseun Viyon Ojo
Tax Treatment Of Derivative Instruments, Oluwaseun Viyon Ojo
Oluwaseun Viyon Ojo
The article provides an analysis of the various types of derivative instruments traded on the capital markets. As derivative instruments become frequently tradable in the Nigerian Financial market in the near projected future, it is expedient that the concerned companies plan adequately for the tax implications of such transactions and the appropriate tax authorities know how to treat the instrument of derivatives for the purpose of imposition of relevant taxes. This paper therefore dealt with the treatment of these instruments under the Capital Gains Tax Act (CGTA) and Companies Income Tax Act (CITA), though there are no specific rules for …
Law: A Strategic Tool For Social Engineering, Oluwaseun Ojo
Law: A Strategic Tool For Social Engineering, Oluwaseun Ojo
Oluwaseun Viyon Ojo
The crux of this paper is to examine and accentuate on the fact that the law is a strategic and procedural tool for the engineering and orchestration of the society to meet its various ends.
Contractual Option Interests And Capital Gains Tax In Nigeria, Dr Obayemi K. Olumide, Oluwaseun Viyon Ojo, Tobi Michael Babalola
Contractual Option Interests And Capital Gains Tax In Nigeria, Dr Obayemi K. Olumide, Oluwaseun Viyon Ojo, Tobi Michael Babalola
Oluwaseun Viyon Ojo
Capital gains are the profits realized from the sale of chargeable assets at a price which exceeds and is higher than the purchase price, and so, when a capital asset is sold, the difference between the cost price (purchase price, including acquisition costs) and the sales price (selling costs) is a capital gain or a capital loss, because a taxpayer realizes a capital gain if sales price is higher than cost of sale, while the reverse is the case for a capital loss. While substantial revenue can be realized from capital gains tax (CGT), there are challenges facing CGT in …
An Overview Of Taxation Of Non-Resident Company In Nigeria, Oluwaseun Viyon Ojo
An Overview Of Taxation Of Non-Resident Company In Nigeria, Oluwaseun Viyon Ojo
Oluwaseun Viyon Ojo
Non-resident companies, though not incorporated in Nigeria but deriving income from the Nigerian economic environment, is subject to tax within the nigerian tax environment under the specific circumstances set out in the provisions of the Companies Income Tax Act. Thus, this paper deals with the specific circumstances under which the non-resident companies will be subject to taxes in Nigeria.
An Assessment Of Nigeria's Cybercrimes (Prevention, Prevention Etc.) Act 2015, Oluwaseun Viyon Ojo
An Assessment Of Nigeria's Cybercrimes (Prevention, Prevention Etc.) Act 2015, Oluwaseun Viyon Ojo
Oluwaseun Viyon Ojo
This article attempts to examine the key an notable provisions of the Nigeria Cybercrimes (Prohibition, Prevention etc.) Act 2015 with clear emphasis on the importance in the administration of justice in Nigeria.
An Xray Of The Nigeria Cybercrimes Act 2015 Vis-À-Vis Right Of Privacy In Nigeria, Oluwaseun Viyon Ojo
An Xray Of The Nigeria Cybercrimes Act 2015 Vis-À-Vis Right Of Privacy In Nigeria, Oluwaseun Viyon Ojo
Oluwaseun Viyon Ojo
The National Assembly passed the cybercrimes (prevention, prohibition etc.) Bill after having deliberated on its various provisions. On the eve of the administration of Goodluck Ebele Jonathan Administration, the bill passed by the National Assembly became the Cybercrimes (Prevention, prohibition etc.) Act 2015 (hereinafter to be referred to as Act) after having received the presidential Assent. Thus, it entered into the corpus of laws and legislations in force within the Nigerian Legal environment. It must be said that the Act is a laudable development in Nigeria’s legal and commercial jurisprudence after much sustained and vociferous clamour for it from all …
The Signing Of Court Processes: The Legal Issues Arising And Its Effects On The Administration Of Justice In Nigeria, Oluwaseun Viyon Ojo
The Signing Of Court Processes: The Legal Issues Arising And Its Effects On The Administration Of Justice In Nigeria, Oluwaseun Viyon Ojo
Oluwaseun Viyon Ojo
The signing of court processes by a person not known to law has significantly dominated the arena of legal discourse among the legal practitioners and major stakeholders in the legal community. The question of whether a person not known to law (in the light of the Legal Practitioners Act) can validly sign any court process to be adopted in any legal proceeding has generated intense debate and discussions from every angle. The main thrust of the issue relates essentially to whether the ends of justice are better realised where the courts hold that the absence of a named legal practitioner …
Hydraulic Fracturing: Can Local Governments Authorities Regulate Fracking In Nigeria?, Oluwaseun Viyon Ojo, Olumide Obayemi
Hydraulic Fracturing: Can Local Governments Authorities Regulate Fracking In Nigeria?, Oluwaseun Viyon Ojo, Olumide Obayemi
Oluwaseun Viyon Ojo
If, and when Nigeria adopts unconventional oil extraction methods such as hydraulic fracturing (“fracking”) system as a means of oil extraction in Nigeria, all stakeholders must resolve the following questions: What measures of legal and institutional regulations should Nigerian stakeholders adopt? How the environmental and economic impacts of fracking be adequately measured and assessed in Nigeria? Will the adoption of fracking methods in oil extraction activities in Nigeria make oil exploration safer? And, whether the proposed Nigerian Petroleum Industry Bill (“PIB”) which aims to comprehensively regulate the Nigerian Oil and Gas sector, contains sufficient provisions to cover fracking? Finally, how …
A Critical Appraisal Of The Legal Framework For Mergers And Acquisitions In Nigeria, Oluwaseun Viyon Ojo
A Critical Appraisal Of The Legal Framework For Mergers And Acquisitions In Nigeria, Oluwaseun Viyon Ojo
Oluwaseun Viyon Ojo
ABSTRACT Mergers and Acquisitions is popularly gaining ground as a corporate option and strategy amongst companies desirous of staying afloat in business, increasing profitability, wanting expansion and complying with regulatory directives .As such, it bears similarly an important status in the Nigerian Company law and, hopefully there exists a legal framework for its regulation under relevant Statutes and regulations within the corporate sector. This research provides a comprehensive analysis of the concept of mergers and acquisitions from the definitional perspective, reasons for and types with reference to the relevant source materials on the concept. The paper will consider the history …