LeLaw Legal | Transaction Services, Advisory Services, Tax Litigation Services. LeLaw articles on topics related to our services such as Transaction Services, Advisory Services, Tax Litigation Services in Nigeria Wed 09, January 2019 Exclusion Clauses: When He Who Pays The Piper Does Not Dictate The Tune By Frank Okeke http://www.lelawlegal.com/blog-details.php?title=exclusion-clauses-when-he-who-pays-the-piper-does-not-dictate-the-tune Mon 07, January 2019 Immersions: Legal Realities in Nigeria's Virtual & Augmented Reality Entertainment Sector By Chuks Okoriekwe http://www.lelawlegal.com/blog-details.php?title=immersions-legal-realities-in-nigerias-virtual-augmented-reality-entertainment-sector Wed 02, January 2019 Doing Business in Nigeria By Afolabi Elebiju & Daniel Odupe http://www.lelawlegal.com/blog-details.php?title=doing-business-in-nigeria Thu 20, December 2018 Realities: Frequently Asked Questions (FaQs) on Receivership In Nigeria By Daniel Odupe http://www.lelawlegal.com/blog-details.php?title=realities-frequently-asked-questions-on-receivership-in-nigeria Tue 18, December 2018 Regulating Market Dominance in Nigeria: Issues Arising from the Federal Competition and Consumer Protection Bill 2017 By Frank Okeke http://www.lelawlegal.com/blog-details.php?title=regulating-market-dominance-in-nigeria-issues-arising-from-the-federal-competition-and-consumer-protection-bill-2017 Thu 29, November 2018 Unlocking Real Estate Value In Nigeria By Frank Okeke http://www.lelawlegal.com/blog-details.php?title=unlocking-real-estate-value-in-nigeria Wed 28, November 2018 For The Good of The Game: Commercial, Legal, & Regulatory Issues In Nigerian Football By Afolabi Elebiju & Omovefe Oghotomo http://www.lelawlegal.com/blog-details.php?title=for-the-good-of-the-game Mon 26, November 2018 Getting Tech Start Ups Investment-Ready By Afolabi Elebiju & Chuks Okoriekwe http://www.lelawlegal.com/blog-details.php?title=getting-tech-start-ups-investment-ready Thu 22, November 2018 Prenuptial Agreements: Tidying Up Before Tying The Knot By Afolabi Elebiju & Okemute O. Erumevba http://www.lelawlegal.com/blog-details.php?title=prenuptial-agreements-tidying-up-before-tying-the-knot Mon 19, November 2018 Efficiencies: Optimizing Alternative Dispute Resolution Options for Contract Effectiveness By Daniel Odupe http://www.lelawlegal.com/blog-details.php?title=efficiencies-Optimizing-alternative-dispute-resolution-options-for-contract-effectiveness Mon 12, November 2018 Implications - Analysis Of Income Tax Exemption Of Bonds In Nigeria By Afolabi Elebiju & Ayooluwatunwase Fadeyi http://www.lelawlegal.com/blog-details.php?title=Analysis-Of-Income-Tax-Exemption-Of-Bonds-In-Nigeria Mon 05, November 2018 Understanding Winding-Up in Nigeria By Titilade Adelekun Ilesanmi http://www.lelawlegal.com/blog-details.php?title=wnderstanding-winding-up Mon 29, October 2018 Impact Investment Potentials For Private Equity In Nigeria's Healthcare Industry By Afolabi Elebiju & Gabriel Fatokunbo http://www.lelawlegal.com/blog-details.php?title=impact-investment-potentials-for-private-equity-in-nigerias-healthcare-industry Fri 26, October 2018 Auditor Independence and Sound Financial Reporting In Nigeria By Titilade Adelekun Ilesanmi http://www.lelawlegal.com/blog-details.php?title=auditor-independence-and-sound-financial-reporting-in-nigeria Wed 24, October 2018 Healthcare Litigation By Frank Okeke http://www.lelawlegal.com/blog-details.php?title=healthcare-litigation Mon 22, October 2018 Data Commoditisation In Nigeria By Chuks Okoriekwe http://www.lelawlegal.com/blog-details.php?title=data-commoditisation-in-nigeria Mon 15, October 2018 All You Can Eat - Legal Regulatory Compliance Requirements for Restaurant Operators in Nigeria By Omovefe Oghotomo http://www.lelawlegal.com/blog-details.php?title=all-you-can-eat-legal-regulatory-compliance-requirements-for-restaurant-operators-in-nigeria Fri 12, October 2018 Constructions: Legal Issues In Minding How You Build By Frank Okeke http://www.lelawlegal.com/blog-details.php?title=constructions-legal-issues-in-minding-how-you-build Tue 11, September 2018 Lessons - Issues and Practical Considerations in Equity Financing in Nigeria By Daniel Odupe http://www.lelawlegal.com/blog-details.php?title=Lessons-Issues-and-Practical-Considerations-in-Equity-Financing-in-Nigeria Fri 07, September 2018 Horizons - Utilising IP as Security for Financing Transactions in Nigeria By Frank Okeke http://www.lelawlegal.com/blog-details.php?title=Horizons-Utilising-IP-as-Security-for-Financing-Transactions-in-Nigeria Wed 08, August 2018 Inflections: Unlocking Value through Real Estate Joint Venture (JV) Transactions in Nigeria by Afolabi Elebiju and Frank Okeke http://www.lelawlegal.com/blog-details.php?title=Inflections-Unlocking-value-thru-REJV Tue 31, July 2018 Keeping Hiring Practices Legal By Afolabi Elebiju, Frank Okeke & Titi Adelekun http://www.lelawlegal.com/blog-details.php?title=Keeping-Hiring-Practices-Legal Fri 20, July 2018 Franchising in Nigeria: Models and Legal Considerations By Frank Okeke http://www.lelawlegal.com/blog-details.php?title=Franchising-in-Nigeria-Models-and-Legal-Considerations Tue 17, July 2018 Evaluations: Closing Regulatory Gaps in Security of Electronic Banking Transactions in Nigeria By Omovefe Oghotomo http://www.lelawlegal.com/blog-details.php?title=Evaluations-Closing-Regulatory-Gaps-in-Security-of-Electronic-Banking-Transactions-in-Nigeria Thu 24, May 2018 Crossing the Fine Line: Legal Issues of Data Misuse in Nigeria By Chuks Okoriekwe http://www.lelawlegal.com/blog-details.php?title=Crossing-the-Fine-Line-Legal-Issues-of-Data-Misuse-in-Nigeria Wed 23, May 2018 Increasing Investment Attractiveness of Nigeria's Hospitality Industry: Legal and Other Considerations By Chuks Okoriekwe & Ayo Fadeyi http://www.lelawlegal.com/blog-details.php?title=Increasing-Investment-Attractiveness-of-Nigerias-Hospitality-Industry-Legal-and-Other-Considerations Tue 22, May 2018 Introspections: Legal Realities of Blogging in Nigeria By Titilade Adelekun Ilesanmi http://www.lelawlegal.com/blog-details.php?title=Introspections-Legal-Realities-of-Blogging-in-Nigeria Sat 19, May 2018 Digital Disruption of the Workplace - Legal Issues on Artificial Intelligence, Robotics and Automated Systems (AIRAS) in Nigeria By Chuks Okoriekwe http://www.lelawlegal.com/blog-details.php?title=Digital-Disruption-of-the-Workplace-Legal-Issues-on-Artificial-Intelligence-Robotics-and-Automated-Systems-in-Nigeria Fri 18, May 2018 Tax Planning: Walking the Thin Line Between Tax Avoidance and Tax Evasion By Ayooluwatunwase Fadeyi http://www.lelawlegal.com/blog-details.php?title=Tax-Planning-Walking-the-Thin-Line-Between-Tax-Avoidance-and-Tax-Evasion3 Thu 05, April 2018 Considerations: Third Party Litigation and Arbitration Funding in Nigeria By Frank Okeke http://www.lelawlegal.com/blog-details.php?title=Considerations-Third-Party-Litigation-and-Arbitration-Funding-in-Nigeria Fri 23, March 2018 Excess Dividend Tax: The Unfinished Business by Afolabi Elebiju http://www.lelawlegal.com/blog-details.php?title=Excess-dividend-tax Thu 22, March 2018 Eating the Frog of Multiplicity of Taxes by Afolabi Elebiju http://www.lelawlegal.com/blog-details.php?title=Eating-Frog-of-multiplicity-of-taxes Fri 09, March 2018 Opportunity Spotting: Telescoping Potentials for Cyber Insurance in Nigeria By Gabriel http://www.lelawlegal.com/blog-details.php?title=Opportunity-Spotting-Telescoping-Potentials-for-Cyber-Insurance-in-Nigeria Thu 08, March 2018 Internet of Things (IoT) and Digital Privacy Rights: Drawing the Dividing Line in Nigeria By Chuks http://www.lelawlegal.com/blog-details.php?title=Internet-of-Things-IoT-and-Digital-Privacy-Rights-Drawing-the-Dividing-Line-in-Nigeria Wed 21, February 2018 Rethinking Data Protection Model for Investor/User Confidence in Nigeria By Chuks http://www.lelawlegal.com/blog-details.php?title=Rethinking-Data-Protection-Model-for-Investor-User-Confidence-in-Nigeria Sun 19, November 2017 D-I-Y of Tax Payment: Increasing Taxpayers' Compliance Rate Through Certainty and Tax Education No country has ever thrived without a functional tax system; in fact the e?ectiveness of the tax system can be a measure of a country's development, hence the drive to improve Nigeria's tax to GDP ratio from its present low doldrums. http://www.lelawlegal.com/blog-details.php?title=Tax-Payment-Increasing-Taxpayers-Compliance-Rate-Through-Certainty-and-Tax-Education Thu 16, November 2017 Imperatives: Contract Drafting and Negotiation Support in the Creative Industry The Creative Industry (CI) consists of various endeavours ?owing from individual's creativity, skill and talent, with a huge potential for wealth and job creation. http://www.lelawlegal.com/blog-details.php?title=Imperatives-Contract-Drafting-and-Negotiation-Support-in-the-Creative-Industry Thu 16, November 2017 Increasing Brand Optimality in the Fashion Industry:Commercial and Legal Issues The Nigerian Fashion Industry (NFI) has experienced tremendous growth since professional and focused practitioners entered and began to make their mark more than two decades ago. http://www.lelawlegal.com/blog-details.php?title=Increasing-Brand-Optimality-in-the-Fashion-Industry-Commercial-and-Legal-Issues Wed 08, November 2017 Transaction Footprints Advised several service companies on transactional, regulatory and operational issues. http://www.lelawlegal.com/blog-details.php?title=Transaction-Footprints Wed 08, November 2017 Evolution or Extinction:'Options Arising' from Technology Disruption in Nigeria's Insurance Industry Nigeria's mobile telecommunications sector emergence in 2001 spurred the development of Information Communication Technology (ICT) businesses such as handsets and recharge card sales http://www.lelawlegal.com/blog-details.php?title=Evolution-or-Extinction-Options-Arising-from-Technology-Disruption-in-Nigerias-Insurance-Industry Wed 08, November 2017 Copyright Infringement in Nigerian Music Industry: Salient Regulatory and Commercial Issues The common threads in these headlines are accusations and counter-accusations regarding ownership of songs in the music industry in Nigeria. http://www.lelawlegal.com/blog-details.php?title=Copyright-Infringement-in-Nigerian-Music-Industry-Salient-Regulatory-and-Commercial-Issues Sun 22, October 2017 'Employers Aware'! The "Finality" of Decisions of the National Industrial Court: A Review of Skye Bank Plc v Anaemem Iwu The National Industrial Court (NIC) Act, Cap. N115, LFN 2004 was enacted in 2006, repealing the Trade Dispute Act (TDA), Cap. 432 LFN 1990 which originally established the NIC in 1976, and attempted to resolve the controversies surrounding the jurisd http://www.lelawlegal.com/blog-details.php?title=Employers-Aware-The-Finality-of-Decisions-of-the-National-Court-A-Review-of-Skye-Bank-Plc-v-Anaemem-Iwu Sun 22, October 2017 Multi-sectoral Local Content Development in Nigeria: Sailing Through Stormy Waters? (Part I-Oil & Gas and Cabotage) Increasing globalisation has made it even more imperative for countries to 'validly' protect their economies through strategic initiatives including promoting local content (LC) and import substitution. http://www.lelawlegal.com/blog-details.php?title=Multi-sectoral-Local-Content-Development-in-Nigeria-Sailing-Through-Stormy-Waters-PartI-Oil-Gas-and-Cabotage Sun 22, October 2017 Multi-sectoral Local Content Development in Nigeria: Sailing Through Stormy Waters? (Part II-ICT, Broadcast and Creative Industries) The first part of this article series focused on the oil and gas and maritime industries, and is available at the Thought Leadership page of our website, www.lelawlegal.com. This sequel examines critical issues in Nigeria's LC development plan and i http://www.lelawlegal.com/blog-details.php?title=Multi-sectoral-Local-Content-Development-in-Nigeria-Sailing-Through-Stormy-Waters-PartII-ICT-Broadcast-and-Creative-Industries Sat 14, October 2017 Bindingness and Implications of 'Pre-Agreement' In an ideal world, parties to a contract are expected to finalise their business dealings and sign a written agreement before performance of the contract begins. http://www.lelawlegal.com/blog-details.php?title=Bindingness-and-Implications-of-Pre-Agreements Sat 14, October 2017 Reinventing Nigeria's Auto Industry: A Commercial, Legal & Regulatory Primer for Investors & Stakeholders In the 1970s, during the oil boom, Nigerian government (Federal and States) partnered with foreign investors mainly from France (Peugeot), America (Ford), Germany (Volkswagen, Mercedes), and Britain (Leyland) - to establish six local auto plants. http://www.lelawlegal.com/blog-details.php?title=Reinventing-Nigerias-Auto-Industry-A-Commercial-Legal-Regulatory-Primer-for-Investors-Stakeholders Sat 14, October 2017 Understanding Share Transfers In Nigeria: Frequently Asked Questions (FAQs) Shares are a unit of ownership that represents an equal proportion of a company's capital, which entitles its holder to pro rata claim on the company's profits and an equal obligation for the company's debts and losses. http://www.lelawlegal.com/blog-details.php?title=Understanding-Share-Transfers-In-Nigeria-Frequently-Asked-Questions-(FAQs) Fri 29, September 2017 'Pioneer Status' Tax Incentive in Nigeria: A Commentary on Recent Developments and Implications for Businesses On 2 August 2017, Nigeria's Federal Executive Council (FEC) reviewed the list of "pioneer industries and pioneer products" (Pioneer List), drastically affecting the potential tax treatment of subject sectors and products. http://www.lelawlegal.com/blog-details.php?title=Pioneer-Status-Tax-Incentive-in-Nigeria-A-Commentary-on-Recent-Developments-and-Implications-for-Businesses Sun 24, September 2017 RE: Widening The Tax Net Is Osinbajo's Executive Order Correct? My learned senior colleague and This Day Lawyer's the 'Insight' columnist, Abubakar D. Sani's, 8 August 2017 piece, "Widening the Tax Net: Is Osinbajo's Executive Order Correct?" was an interesting read. http://www.lelawlegal.com/blog-details.php?title=RE-Widening-The-Tax-Net-Is-Osinbajos-Executive-Order-Correct? Mon 18, September 2017 The Pursuit of Excellence: Maximising your University Experience Congratulations on your admission to University, Polytechnic or other tertiary institution! You may or might not have read the ?rst of our 3part series, 'Yes, You Can: Ten Steps to Scaling JAMB (UTME) at First Attempt', published in November 2015. http://www.lelawlegal.com/blog-details.php?title=The-Pursuit-of-excellence-maximising-your-university-experience Sun 17, September 2017 Some Thoughts on Corporate Criminal Responsibility in Nigeria It was believed that a corporation could not be prosecuted and/or liable for crimes. First was the argument that a corporation as an arti?cial entity cannot be arraigned in court. http://www.lelawlegal.com/blog-details.php?title=Some-Thoughts-on-Corporate-Criminal-Responsibility-in-Nigeria Thu 14, September 2017 Discourse: Executive Order on One of the three Executive Orders (EOs) signed same day in May 2017 by the Acting President, Prof Yemi Osinbajo, (SAN) focused on promoting made in Nigeria products in public procurements. http://www.lelawlegal.com/blog-details.php?title=Discourse-Executive-Order-on Fri 18, August 2017 CBN Stamp Duty Charges on Deposits, Can Something be Built on Nothing by Ayooluwatunwase Fadeyi http://www.lelawlegal.com/blog-details.php?title=CBN-Stamp-Duty-Charges-on-Deposits-Can-Something-be-Built-on-Nothing Fri 04, August 2017 Improving Nigeria's Insurance Penetration: Legal, Regulatory and Market Considerations by Gabriel Fatokunbo http://www.lelawlegal.com/blog-details.php?title=Improving-Nigerias-Insurance-Penetration-Legal-Regulatory-and-Market-Considerations Wed 02, August 2017 Reflections: Dealing with Legal Issues of Digital Afterlife Man has come to accept this inevitable reality and legal systems have designed laws to manage deceased's affairs after his passage to the great beyond. Since the inception of the 21st century http://www.lelawlegal.com/blog-details.php?title=Dealing-with-Legal-Issues-of-Digital-Afterlife Wed 26, July 2017 Executive Order on Ease of Doing Business in Nigeria Knuckling Down to Get Business Done http://www.lelawlegal.com/blog-details.php?title=Executive-Order-on-Ease-of-Doing-Business-in-Nigeria Wed 05, July 2017 Executive Order on Voluntary Assets and Income Declaration Scheme (VAIDS) On 29 June 2017, Acting President Yemi Osinbanjo signed an Executive Order http://www.lelawlegal.com/blog-details.php?title=Executive-Order-on-Voluntary-Assets-and-Income-Declaration-Scheme Tue 18, April 2017 Taxing the Informal Sector: On Your Marks, Set, Go! Benjamin Franklin, one of America's founding fathers reportedly said: " In this world nothing can be said to be certain, except death and taxes." http://www.lelawlegal.com/blog-details.php?title=Taxing-the-Informal-Sector-On-Your-Marks-Set-Go Wed 11, January 2017 Export Sale Contracts: Keeping An Eye On The Essentials International trade involves exchange of goods and services across borders; they are essentially import and export transactions. http://www.lelawlegal.com/blog-details.php?title=Export-Sale-Contracts-Keeping-An-Eye-On-The-Essentials Thu 05, January 2017 Anti-Dollarization Policy: Managing Reality - Issues and Discontents The Central Bank of Nigeria (CBN) in its e?ort to stave o? pressure on the Nigerian http://www.lelawlegal.com/blog-details.php?title=Anti-Dollarization-Policy-Managing-Reality-Issues-and-Discontents Fri 18, November 2016 Tax Amnesty: A Step on the Ladder Out of Recession? It is no longer news that the Nigeria economy is in recession http://www.lelawlegal.com/blog-details.php?title=Tax-Amnesty-A-Step-on-the-Ladder-Out-of-Recession Tue 25, October 2016 Death Knell For Tax Appeal Tribunals? On November 25, 2009, the Minister of Finance, acting pursuant to section 59 and 5th Schedule FIRS Establishment Act 2007 (FIRSA), issued the TATs (Establishment) Order 2009 constituting the TAT (Tax Appeal Tribunal) into eight zones http://www.lelawlegal.com/blog-details.php?title=Death-Knell-for-Tax-Appeal-Tribunals Mon 24, October 2016 Tax Litigation: Paradigm Shift on Notice of Refusal to Amend Assessment (NORA) In a recent epochal decision, OANDO SUPPLY & TRADING LTD V FBIR (2001) 4 TLRN 113, the Lagos Zone of the Tax Appeal Tribunal http://www.lelawlegal.com/blog-details.php?title=Tax-Litigation-Paradigm-Shift-on-NORA Sat 22, October 2016 Withholding Tax: The A-Z of Grossing Up One recurring point in transactions with withholding tax (WHT) requirement is: should the payer (obliged to deduct WHT from relevant payment), bear the payee's WHT burden by paying the gross amount and yet remit the WHT to the Revenue? http://www.lelawlegal.com/blog-details.php?title=Witholding-Tax-A-to-Z-of-Grossing-Up Fri 21, October 2016 NDDC v Nigerian LNG: Echoes and Lessons In tandem with "revival" efforts to enact the Petroleum Industry Bill (PIB), the PIB Task Force's deliverable will foreshadow an Executive Bill to be (re)submitted to the National Assembly. http://www.lelawlegal.com/blog-details.php?title=NDDC-v-NLNG-Echoes-Lessons Thu 20, October 2016 Tax Appeal Tribunal (TAT): Is Jurisdiction Still In Doubt? The recent case, AJAAB GLOBAL INVESTMENT & ANOR v FBIR & ANOR (2011) 5 TLRN 24 typified the controversy about the exact boundary of TAT's jurisdiction. http://www.lelawlegal.com/blog-details.php?title=TAT-Jurisdiction-Still-in-Doubt Tue 18, October 2016 E Fit Be You Oh! Tax Treatment of Prize Winnings Promotion lotteries and prize winnings have become a recurring decimal in Nigeria. http://www.lelawlegal.com/blog-details.php?title=Tax-Treatment-of-Tax-Winnings Sun 16, October 2016 Why Are You Charging Us VAT It is not uncommon for non-resident clients to ask their Nigerian advisers the above question, presumably because VAT should not be charged on the Nigerian firm's invoice since such services are 'exports.' http://www.lelawlegal.com/blog-details.php?title=Why-Charge-Us-VAT Fri 14, October 2016 All Things Not Bright and VATable Hon. Justice A. Bello of the Federal High Court, Abuja's recent decision (March 2011) in CNOOC E&P NIGERIA LIMITED v AGF & 2 ORS http://www.lelawlegal.com/blog-details.php?title=All-Things-Not-Bright-and-VATable Wed 12, October 2016 Rethinking Nigeria's Excess Dividend Tax In recent times, one Nigerian tax provision closely scrutinized by investors and advisers is section 19 Companies Income Tax Act (CITA) which prescribes http://www.lelawlegal.com/blog-details.php?title=Rethinking-Nigerias-Excess-Dividend-Tax Mon 10, October 2016 TAT Suspension: FG Losing Mileage One recent tax landscape event bears reflection: tenure expiration of Commissioners of the Tax Appeal Tribunal (TAT) and consequent suspension of TAT's sitting across Zones. http://www.lelawlegal.com/blog-details.php?title=TAT-Suspension-FG-Losing-Mileage Thu 06, October 2016 Why Our Anti-Avoidance Tax Provisions Need Review Right form the industrial age, science and technology have been continually deployed to produce artificial products beneficial to mankind. http://www.lelawlegal.com/blog-details.php?title=Why-Nigerian-Tax-Avoidance-Provisions-Need-Review Wed 05, October 2016 Can the House of Representatives Order Tax Audits? Recently the House of Representatives, through its Committee on Finance, announced "Investigation of Corporate Tax Returns (2006-2011)" http://www.lelawlegal.com/blog-details.php?title=House-of-Representatives-and-Tax-Audits Tue 04, October 2016 TP Regulations: Compliance, "Stay Awake" Issues & Litigation Interesting discussions at our November 2012 training, Transfer Pricing in Nigeria: the New Reality. http://www.lelawlegal.com/blog-details.php?title=TP-Compliance-Issues-and-Litigation Mon 03, October 2016 Re: Withholding Tax: The A-Z of Grossing Up Rejoinder by Dr. Olumide Obayemi http://www.lelawlegal.com/blog-details.php?title=Re-Withholding-Tax-The-A-Z-of-Grossing-Up-pt2 Sun 02, October 2016 Re: Withholding Tax: The A-Z of Grossing Up Rejoinder by Dr. Bode Oyetunde http://www.lelawlegal.com/blog-details.php?title=Re-Withholding-Tax-The-A-Z-of-Grossing-Up Sat 01, October 2016 Time For Environmental Taxation in Nigeria I was recently a privileged panellist at the 2012 University of Lagos Law Students Tax Club Annual Conference, 'Is Environmental Taxation Possible?' http://www.lelawlegal.com/blog-details.php?title=Environmental-Taxation-in-Nigeria Fri 30, September 2016 Musings: Nigerian Business Landscape Improvement Issues BusinessDay, 21/5/2012 "Consolidated Breweries attributes decline in profit to increasing operational cost". http://www.lelawlegal.com/blog-details.php?title=Musings-on-Nigerian-Business-Landscape-Improvement-Issues Thu 29, September 2016 Nigeria Opportunity Beckons My October 2014 article with the above caption was published in Guide to Investment & Export 2015 (P.80) http://www.lelawlegal.com/blog-details.php?title=Nigeria-Opportunity-Beckons-pt2 Mon 26, September 2016 Are Stocks and Shares Really Exempt from Capital Gains Tax? I was quite taken aback recently when the underlying assumption for a statement, so often made in tax circles. http://www.lelawlegal.com/blog-details.php?title=Are-Stocks-and-Shares-Really-Exempt-from-Capital-Gains-Tax Fri 23, September 2016 Amcon And Toxic Assets - Optimizing The Securitization Option Securitization is the process where illiquid assets or group of assets: receivables, credit card debts, car loans, student loans, home mortgages, commercial mortgages, etc. http://www.lelawlegal.com/blog-details.php?title=Amcon-And-Toxic-Assets-Optimizing-The-Securitization-Option Tue 20, September 2016 Tax Implications Of The Nigerian Oil And Gas Industry Content Development Act 2010 The above legislation, hereinafter referred to as "the Local Content Act (LCA)", came into force on 22 April 2010 following assent by President Jonathan http://www.lelawlegal.com/blog-details.php?title=Tax-Implications-Of-The-Nigerian-Oil-And-Gas-Industry-Content-Development-Act-2010 Mon 12, September 2016 Oando Plc v FIRS - Excess Dividend Tax Revisited Originally published in ThisDay Lawyer. 7th October 2014, p.12. http://www.lelawlegal.com/blog-details.php?title=Oando-Plc-v-FIRS-Excess-Dividend-Tax-Revisited Thu 08, September 2016 Are Governments Really Empowered to Outsource Tax Collection? Outsourcing the corporate tax compliance function, thereby enabling organizational focus on core growth driver, is increasingly popular, given the efficiency and strategic business benefits - by Afolabi Elebiju http://www.lelawlegal.com/blog-details.php?title=Governments-Really-Empowered-to-Outsource-Tax-Collection Tue 02, August 2016 Franchising: A Pathway to Entrepreneurial Success In Nigeria Franchising is a business model that businesses use to expand their brand and operational footprint: By Franklin Okeke http://www.lelawlegal.com/blog-details.php?title=Franchising Fri 13, May 2016 Breaking Investment Barrier in Mining January, 2004: Wole Obayomi, my boss at KPMG's Tax and Business Regulatory Services Group had written on an article that he shared with us - by Afolabi Elebiju http://www.lelawlegal.com/blog-details.php?title=Taxspectives-Breaking-Investment-Barrier-in-Mining Thu 31, March 2016 Nigeria: Destiny Calls In this recently published article in the Global Trader Guide to African Markets 2016... http://www.lelawlegal.com/blog-details.php?title=Nigeria-Destiny-Calls Mon 29, February 2016 Yes, You Can! Ten Steps to Scaling UTME (JAMB) at First Attempt Our Principal, Afolabi Elebiju recently wrote the above primer (for Teens and Youths) in November 2015 on effective study strategy for gaining admission to Nigerian tertiary institutions. http://www.lelawlegal.com/blog-details.php?title=Yes,-You-Can-Ten-Steps-to-Scaling-UTME-(JAMB)-at-First-Attempt Wed 20, January 2016 Afolabi Elebiju Honoured for Contribution to Indirect Taxes in Nigeria by CITN Afolabi Elebiju, Principal at LeLaw Barristers & Solicitors and current Vice Dean of Indirect Tax Faculty of the Chartered Institute of Taxation (CITN), was amongst honourees at the 2015 Annual Dinner of the Institute held on Saturday, November 28 20 http://www.lelawlegal.com/blog-details.php?title=Afolabi-Elebiju-Honoured-for-Contribution-to-Indirect-Taxes-in-Nigeria-by-CITN Wed 19, August 2015 LeLaw: We Have Moved Offices! We are pleased to announce that in our quest for improved service delivery http://www.lelawlegal.com/blog-details.php?title=LeLaw-We-Have-Moved-Offices Sun 19, July 2015 Nigeria: Opportunity Beckons My October 2014 article with the above caption was published in Guide to Investment & Export 2014 http://www.lelawlegal.com/blog-details.php?title=Nigeria-Opportunity-Beckons- Sat 27, December 2014 Breaking News! TAT (Lagos Zone) Endorses Reasoning in Afolabi Elebiju's Tax Deductibility of Related Party Interest Article On 18th September 2014, the Tax Appeal Tribunal (Lagos Zone) in Nigerian Agip Oil Co. Ltd (NAOC) vs. Federal Inland Revenue Service (FIRS), endorsed the reasoning in influential article co-written by Afolabi Elebiju. The article, “Rethinking Deduct http://www.lelawlegal.com/blog-details.php?title=Excess-Dividend-Tax-(EDT)-Revisited Thu 27, November 2014 Excess Dividend Tax (EDT) Revisited The TAT recently held that EDT is still here with us: even retained earnings are not shielded, contrary to popular perception. Afolabi Elebiju’s review of the judgment in Oando v FIRS (published in ThisDay Lawyer of 7th October 2014) argues that th http://www.lelawlegal.com/blog-details.php?title=Breaking-News-TAT-(Lagos-Zone)-Endorses-Reasoning-in-Afolabi-Elebijus-Tax-Deductibility-of-Related-Party-Interest-Article- Sat 27, September 2014 Nigeria: Opportunity Beckons We believe in, and are committed to Nigeria. See our recent article, "Nigeria: Opportunity Beckons" which has just been published in Guide To Investment & Export 2014. http://www.lelawlegal.com/blog-details.php?title=Nigeria-Opportunity-Beckons Sun 25, May 2014 Excess Dividend Tax: The Unfinished Business A recent front page item conveyed the intent of Nigerian government to take concerted action, pursuant to the National Tax Policy http://www.lelawlegal.com/blog-details.php?title=excess-dividend-tax-the-unfinished-business