ABSTRACT This article delves into the complexities of dividend taxation in Nigeria, focusing on the impact of recent legislative amendments and administrative interpretations. Specifically, it examines the historical application of Excess Dividend Tax (EDT) and the subsequent changes introduced by …
ABSTRACT The digitisation of the economy has altered market dynamics, expanding competition challenges to the digital ecosystem. The Federal Competition and Consumer Protection Commission recently penalised Meta Platforms Inc. for abusing its dominant position in Nigeria. This article explores the …
ABSTRACT Our world is threatened by climate change and the reason for this is not farfetched— fossil fuels. It has been recommended that as against non-renewable energy that is popularly used a shift to utilising renewable energy is imperative. Nigeria …
ABSTRACT Constitutional allocation of powers among levels of government is a problematic issue in many federal States. In Nigeria, where many ethnic groups are regionally concentrated, the problem of power allocation is often a huge source of conflict considering its …
The Editorial Board for the 2023/2024 session of the UNILAG Law Review is pleased to announce the publication of Volume 7 Edition 1 of the UNILAG Law Review Journal. This edition features a diverse array of articles that tackle some …
Abstract Three years ago, Nigerian youths trooped to the streets in one accord. Their voices many, their demands the same- End SARS. For days on end, the streets of Lagos and other metropolitan cities felt the angry march of the …
The concept of Environmental, Social, and Governance (ESG) has emerged as a pivotal element in corporate law. Terms like “impact investing,” “benefit corporation,” and “greenwashing” have become commonplace. They emphasize the growing significance of ESG and the idea that investors …
Striking a balance between usage and wastage is much like tending to an indoor plant. The supply of sunlight and water are necessities for the plant’s growth but an excess of either would result in wilted leaves and stunted growth. …
Globally, energy systems are undergoing a transition to renewable energy. This is due to the adverse effect of conventional energy sources on the environment, energy security, and the volatile nature of crude oil prices. In Nigeria, the need to support …
ABSTRACT Renewable energy is an important panacea for the environmental problems produced by fossil fuels. However, its deployment is critical in ensuring its advantages. The Government alone cannot completely implement such deployment. Therefore, private investment is required. This paper investigates …