In this edition, we bring to you our NBA Special Edition with a focus on the latest trends of Africa’s largest Bar: Nigerian Bar Association.Read More
Like the effect of the Ebola pandemic, COVID-19 will disproportionately affect adolescent girls in Africa bearing ripple effects of violence, trafficking, child marriage and teenage pregnancies hence downplaying the achievements made towards the education of the girl child over the years, thereby increasing the gender gaps in education. In West Africa, women and girls accounted for 60% of the population of those who were infected with Ebola, leaving thousands of children without parents and teenage girls dropping out of school to take up parental roles.Read More
In this edition of “TheMillennial” we feature Emokiniovo Dafe-Akpedeye, a bright Nigerian legal practitioner par excellence who was called to the Nigerian Bar in 2015. Prior to obtaining her law degree from the prestigious Oxford University, UK, she studied Economics and Management at the University of Bristol and graduated with a first-classhonours degree.Read More
Over time, there has been a global consensus to treat multinational enterprises (“MNEs”) as separate entities for tax purposes and transfer of goods and services. This means that, although in practice the enterprises are related entities under the ownership and control of a parent company, they must give their respective accounts based on the fiction that they transact as independent entities. This is known as the Arm’s length principle.
However, for a while now, taxpayers and tax administrators have continued to grapple with the complexities embedded in Transfer Pricing (“TP”) analysis occasioned by the Arm’s length principle. These complexities often lead to uncertainties, TP risks, are time-consuming, and increase compliance costs. To simplify TP compliance and provide certainty on the treatment of related party transactions, tax administrators in different jurisdictions have adopted a more simplified measure. This measure is known as the “Safe Harbor Rule”.Read More
Image-memes (pronounced “meem”) are associated with an image or video that portrays a particular concept or idea and is spread through social platforms on the internet.Read More