IMPLICATIONS OF UKRAINE’S MEMBERSHIP OF THE EUROPEAN UNION

Dr. Olumide K. Obayemi*

I.          Introduction

The Eastern Partnership signifies the western industrialized Europe’s use of economic empowerment as a tool to infiltrate the splinter ex-communist states of the east. Presently, the European Union (“EU”) is targeting Ukraine, Moldova, Armenia, and Georgia.

 Sandwiched between Poland and Russia, Ukraine is the second largest member of the old Union of soviet Socialist Republic

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PLEA OF INSANITY BY CORPORATIONS TO CHARGES OF TAX EVASION

PLEA OF INSANITY BY CORPORATIONS TO CHARGES OF TAX EVASION: A REJOINDER TO PROFESSOR TAOFEEQ ABDULRAZAQ

Dr. Olumide K. Obayemi, LL.M. in Taxation Law*

I.          Introduction

No doubt, Professor Taofeeq Abdulrazaq is an authority on Nigerian Taxation Law. He ranks along with Leye Adebiyi, Professor Oluwole Akanle, Afolabi Elebiju, Wole Obayomi, Taiwo Oyedele and others.But, we respectfully disagree with Professor Taofeeq Abdulrazaq’s novel attempt to extend the defense of insanity to corporations. Insanity, like Driving under the Influence of Alcohol and Alibi—legal

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