The Digitalization of Advance Tax Rulings: The use of machine learning to improve the ease of doing business, preventing avoidable litigation and ensuring better policy decisions.
By Chiedozie Kelechi Ogbu and Eze Kenechukwu. Introduction The need for an advanced tax ruling may arise where there is an uncertainty as to the correct application or interpretation of tax law to a set of facts. In such cases, the tax payer can apply to the tax authority for an interpretation of the statute
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Raising Fresh Cause of Action: One Limit of a Counter-claim
Introduction Litigation is one of the core ways of resolving disputes across the world. It is often referred to as the last resort in the conflict resolution process. The process of litigation involves the parties submitting themselves to a Court with requisite jurisdiction to entertain their disputes upon an action commenced by one of them.
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Reflections on Order 6 Rule 4 of the Court Of Appeal Rules, 2016; Making a Case for an Affidavit of Notification
The popular notion shared by many trial lawyers and authors remains that all appeals, by way of rehearing, shall be brought by way of notice of appeal and filed in the registry of the court below vide Order 7 Rule 2 of The Rules. Also, it is the practice that where an interlocutory decision as
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