Knowledge Bank
A.G. RIVERS STATE V. FEDERAL INLAND REVENUE SERVICE & ANOR: ANALYSIS OF IMPLICATIONS OF JUDGMENT
Introduction On 9 August 2021, the Federal High Court sitting in Port-Harcourt per Hon. Justice Stephen Dalyop Pam delivered a judgement which withholds the power of the National A
Updated Tax Appeal Tribunal – Transfer Pricing Judgment.
Introduction On 19 February 2020, the Nigerian Tax Appeal Tribunal (the “Tribunal”), sitting in Lagos delivered its first ever judgement on a transfer pricing (TP) dispute unde
TWO YEARS AFTER THE METER ASSET PROVIDER REGULATION (2018): TAKING STOCK.
Introduction The regulatory framework on Meter Asset Provider (Regulation) issued by the Nigerian Electricity Commission (NERC) came into effect on 8 March 2018 and became enforcea
THE IMPACT OF THE COVID-19 PANDEMIC ON EMPLOYMENT CONTRACTS.
Introduction As the COVID-19 pandemic continues to devastate the global economy, employers in large and small businesses are faced with a dreadful conundrum on whether to let their
TAXING THE NIGERIAN DIGITAL ECONOMY.
“In this world nothing can be said to be certain, except death and taxes” – Benjamin Franklin Introduction Globally, tax laws assume that you need a certain level of phys
TAKING SECURITY IN ACQUISITION FINANCE.
Introduction When acquiring a company or business, one of the main issues for an acquirer is how to finance the acquisition. Except the acquirer is in a position to complete the de
RENEGOTIATION OF COMMERCIAL CONTRACTS.
Introduction The Nigeria currency has been under a lot of pressure in recent times, owing to decrease in export earnings due to the instability in price of crude, increase in
TAKING SECURITY A REVIEW OF MORTGAGE CREATION UNDER NIGERIAN LAW.
Introduction According to Roy Goode, a financier taking security for an advance is concerned to see that if the debtor’s assets are insufficient to meet the claims of all hi
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