Abstract Global tax policymaking has gained prominence amid rising digitalisation and cross-border transactions. Calls for stronger international tax cooperation have intensified as illicit financial flows, tax evasion, and tax havens threaten domestic revenue systems. However, concerns persist that the current …
INTRODUCTION In 2012, the Central Bank of Nigeria (CBN) initiated the Cashless Policy on the assumption that scaling the adoption of digital banking via Automated Teller Machines (ATMs), Point of Sale (POS) machines, and mobile and internet banking would boost …
INTRODUCTION Lagos State, Nigeria’s most populous city and economic hub, is home to over 17 million people, drawing individuals from diverse backgrounds worldwide. As the commercial nerve centre of Nigeria, Lagos accounts for approximately 80% of the country’s foreign trade …
ABSTRACT On 12 April 2024, Honourable Justice Abimbola Awogboro of the Federal High Court, Lagos, sentenced popular cross-dresser Idris Okuneye (also known as Bobrisky), to six months imprisonment without the option of a fine despite pleading guilty. There have been …
ABSTRACT This article explores the impact of the Central Bank of Nigeria’s directive restricting cryptocurrency-related banking services, which indirectly spurred the growth of peer-to-peer crypto platforms during that period. By analysing legal developments such as the case of Central Bank …
ABSTRACT Artificial Intelligence (AI) has transformed businesses, industries, and the way we do things, and laudably so. This transformation, birthed by the evolution of AI continues to rapidly rope its fabrics around us, leading to several changes and conversations on …
ABSTRACT The digital economy has significantly enhanced efficiency and fostered innovation; however, it has introduced complex policy challenges, particularly in taxing corporate entities. A stable international tax framework is essential to resolving the issues and earning the trust of all …
ABSTRACT Technology has deeply impacted society and how activities are conducted. This is not different from the development of deepfake technology. Deepfake is of serious concern to the public generally, but more particularly, it is of grave concern to the …
ABSTRACT The death penalty has long been a topic of heated debate, with many arguments put forth in its support. The Middle East and Africa are noted as some of the regions where the death penalty is still prevalent; most …
ABSTRACT One major challenge that the Nigerian Correctional Service faces is the burden of overcrowding in its facilities across the country and this has birthed a bad impact on both inmates and the correctional institution. This research examines the legal …