排序方式: 共有3条查询结果,搜索用时 0 毫秒
1
1.
Nduka Ikeyi 《Commonwealth Law Bulletin》2016,42(4):521-537
The rules in s 23(1)(c) of Nigeria’s Companies Income Tax Act on the exemption of income of ‘charities’ from tax appear difficult to formulate with precision, and for which reason their application has been challenging. This article contends that s 23(1)(c) is indifferently drafted, that neither of the decisions in which this provision has been applied nor the explanatory circular issued by the revenue authority aids the understanding of the law on this point, and that urgent law reform is needed in this area of the law – and in charity law in general – in Nigeria. 相似文献
2.
The imposition of sales tax by some states in Nigeria has been resisted on the grounds either that a state lacks the power to impose taxes under Nigeria’s constitution or that a state cannot validly impose sales tax as long as the Value Added Tax Act, a federal law, remains in force, the Value Added Tax Act having ‘covered the field’. This article contends that none of these grounds is valid under Nigeria’s constitution: a state government can impose sales tax in exercise of its residual powers; and the doctrine of covering the field is inapplicable in the inquiry. 相似文献
3.
Stature Estimation Formulae for Nigerians 总被引:1,自引:0,他引:1
Blessing C. Didia M.D. ; Ethelbert C. Nduka Ph.D. ; Okechukwu Adele B.Sc. 《Journal of forensic sciences》2009,54(1):20-21
Abstract: In stature estimation, long limbs and the stature formula of Trotter and Gleser easily come to mind. In the recent past, a lot of workers have established formulae specific to their populations using whole length of limbs, fragmented bones, circumference of long bones, and even length of the vertebrae. We have in this work used tibia length, height of subjects, and the regression models to establish formulae specific to Nigerians. We measured height and tibia length of 200 (96 male and 104 female) adult Nigerians. The tibia length was measured from upper limit of the medial condoyle to the tip of medial malleolus using a measuring tape calibrated in meters while the height of individuals were also measured using meter scales. All measurements were made by one person, to avoid interobserver error, and repeatedly until a constant value is obtained. We obtained general formulae for males and females which compares favorably with that of Duyar and Pelin, and can be relied upon. 相似文献
1