Taxing Powers of Local Governments in Nigeria over Companies

Chinecherem O. Ubaka Introduction The Nigerian Constitution has roughly delienated taxing rights and powers between the…

What are Pre-election Matters under the Nigerian Constitution?

Chinecherem Ubaka Introduction The 2023 general elections in Nigeria is fast approaching. Logically, the year 2022…

An Examination of Emerging Regulatory Trends for Digital Advertising in Nigeria

Chinecherem Ogodimma Ubaka Introduction For those who grew up in slum areas in Lagos, “ologi de…

What did you hear about Esabunor v. Faweya? 3 Interesting Points You Mostly likely didn’t take note of

Chinecherem Ubaka Introduction Constitutional law students as well as Human Rights Law Students in Nigeria must…

Global Minimum Tax Rate and the Balance We Seek in the World Tax System

Chinecherem O. Ubaka Introduction The fundamental essence of taxation is to raise revenue for Government coffers.…

Iroko TV v. Micheal Ugwu: Elements of a Valid Restraint of Trade Covenant in Nigeria

Chinecherem Ubaka for Lumenar Legal Advisory Introduction The essence of the restraint of trade covenant is…

Introduction to Foreign Portfolio Investment in Nigeria

rule 410 of the SEC Rules, 2013 allows portfolio investors subscribing to the primary market, to…

Raising Capital 101: Sources of Funding for Nigerian Start-ups

Chinecherem Ubaka For: Lumenar Legal Advisory Starting a venture, business or a tech start-up is never…

The Crime of Defilement (Adenekan v. The State of Lagos)

by Chinecherem O. Ubaka Story: Adenekan is a teacher at a high profile school in Lagos…

Achieving Harmony in the Maritime Legal Terrain Through the Establishment of the World Maritime Court

Chinecherem O. Ubaka Introduction Several Attempts have been made by international institutions and state governments towards…