Legal Implications of the Decision of the Tax Appeal Tribunal Declaring the Country-by-Country Reporting (CbCR) Regulations, 2018 Unconstitutional and Void Introduction: A most ironic scenario played out on the 17th of August 2023 at the Tax Appeal Tribunal (Lagos Zone) (“TAT”) when the TAT, a tribunal created under the Federal Inland Revenue Service (FIRS) Establishment […]

A Review of the Safety Case Guidelines for Oil and Gas Facilities in Nigeria 2020 1. Introduction The oil and gas industry is not only capital intensive but very delicate and complex. Operations that pose a high risk are carried out in the onshore and offshore sectors. It is associated with innate risks, hazards, incidents […]