Introduction Since mobile money was introduced in Nigeria in 2011, there have been reservations, ambivalence and criticism of the efficiency of the Mobile Money Operators (MMOs) in the payments ecosystem, with most critics citing insufficient capital and lack of industry knowledge by the MMOs as...
INTRODUCTION The music industry is rapidly evolving into a purely digital industry, with streaming and downloading advancing as the primary means of gaining access to music. According to IFPI’s Digital Music Report 2015, revenues from digital music services in 2014, for the first time, was...
Introduction Businesses rise and fall as a result of how they deal with their intellectual property among other things. The intellectual property of a business includes trade marks, patents, designs and copyrights. While the above may be true for businesses, it may not be for...
This paper seeks to shed more light on the provisions of the law relating to taxation of religious bodies. This has become necessary to balance the state of our laws with the emotion-laden clamor for enforcement of tax collections against such entities in view of...
A Non-resident is liable to taxation on income derived or received from Nigeria. Nigeria’s tax regime defines a Non-resident individual as a person who derives income in Nigeria but is not domiciled in Nigeria or does not stay in Nigeria for more than 183 days...
