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RETHINKING THE POWER OF NIGERIA’S STATE GOVERNMENTS TO REGULATE REVENUE RATES AND COLLECTIONS AT THE LOCAL GOVERNMENT LEVEL: THE CONSTITUTIONAL IMPERATIVE
Nigeria’s push for tax harmonisation has revived a critical constitutional question: can State Governments lawfully control Local Government revenue rates and collections? This article interrogates t...
Jurisdiction of Nigerian Courts to Set Aside Foreign Arbitral Awards: Revisiting OIS v Hempel (2025) LPELR-81602 (CA)
Can Nigerian courts set aside foreign arbitral awards? Revisiting OIS v Hempel (2025), this article examines the jurisdictional limits of Nigerian courts, the primacy of the arbitral seat, and the...
MINING ARBITRATION AND SETTLEMENT OF AFRICAN MINING DISPUTES
Africa’s growing mining sector has witnessed a parallel rise in complex disputes involving governments, investors, and host communities. This article examines why arbitration has become the preferred...
THE IMPLICATION OF THE NEW TAX REGIME ON THE NIGERIAN MARITIME INDUSTRY AND INTERNATIONAL SHIPPING BUSINESS
Nigeria’s 2025 tax reforms introduce a new compliance and enforcement landscape for maritime and international shipping businesses. From monthly filings for non-resident carriers to expanded audit p...