Incorruptible judiciary as a catalyst for an equitable and progressive society |  Adaeze Akuegbu

Incorruptible judiciary as a catalyst for an equitable and progressive society | Adaeze Akuegbu



INTRODUCTION

Perhaps
I should begin with this quote by Mary Harris Jones (“Mother Jones”)[1] who said;“I asked a man in prison once how he
happened to be there and he said he had stolen a pair of shoes. I told him if
he had stolen a railroad he would be a United States Senator.”
The
seemingly unshakable grip of corruption remains ever so glaring in various
societies and climes especially in this nation Nigeria. The necessity of a
discuss proffering biblical, timely and intellectual solutions is very much
welcomed development. As would every academic write up, this paper will attempt
to define the key words in the topic of discuss. This is not to say that the
definitions are all encompassing but it is put forward as a light that would
pave the way for a fruitful discuss. The words that ought to be defined
include: Incorruptible; Judiciary; Catalyst; Equitable and Progressive.
The
New Webster’s Dictionary of the English Language[2] defines Incorruptible to mean impossible to
corrupt morally especially by bribery. One thing we should be quick to note is
that the definition refers to the impossibility to corrupt morality. The
definition also places a beam on the fact that the most prominent, but not the
only, form of corruption is bribery.
The
Judiciary is said to refer to the apparatus of law and its administrators[3]. Thus, the judiciary is what the common man would look
at to see the concept of law at work if peradventure he does not have access to
the law books. The judiciary ought to and in fact should represent the very law
of the land and its administration.
When
we talk about a Catalyst, we refer to a substance that alters the rate of a
chemical reaction and is itself unchanged by the process[4]. That is to say that the substance which causes a great
change in other substance around it does not in itself experience the change.
When
something is Equitable, we mean to say that such a thing is fair and just[5]. The last but not the least key word is the word
Progressive, which means moving forward or onward or increasing in severity,
intensity. It has also to do with, or favours, political and social progress or
reform[6].
Having
defined all of these terms it would remain to piece them all together to give
an insight to what this paper seeks to do. This paper aims to enlighten us on
the importance for the judiciary to be impossible to corrupt morally and as
such dispense their functions in a fair and just manner that would trigger,
alter and increase in severity the progress of the our country Nigeria. This is
an advocacy that hopes to jolt the judiciary to rise to the morally
incorruptible pedestal as is the expectation of the populace.
2.0
THE CORRUPT STATE OF THE JUDICAIRY
A
corrupt judge does not carefully search for the truth[7]; when the truth of a case is not properly sought out
the people suffer injustice in the very hands of those who are to uphold same.
As the days go by, the glaring nature of the menace corruption has become in
our society cannot be overlooked. This factor necessitates this discuss. It is
said that in order for one to move forward exponentially, which is the end goal
of this paper, one has to go down memory lane albeit to pin point the pitfalls over
the years. This section of this paper seeks to x-ray the past and present
activities of the judiciary in order that we may move forward.
Corruption
as a word in itself means the state of being or becoming decayed. This connotes
a gradual journey towards decay. Thus, it is the accumulation of various
activities of the Judiciary over time that would lead to such decadence.
Corruption of any kind breeds especially that in the judiciary breeds inequity,
inequality, lack of justice and a feeling of dissatisfaction in the common man.
As has been said by an anonymous source “the worst affected by
corruption is the common man
”.  When inequity is the order of the day,
the common man is forced to take laws into his own hands by resorting to self
help, that is, situations of jungle justice therefore taking us back to the
Stone Age where survival of humans was based solely on the strength. Thomas
Hobbes referring to a time like this stated that:
“During
the time men live without a common power to keep them all in awe, they are in
that conditions called war; and such a war, as if of every man, against every
man…. No arts; no letters; no society; and which is worst of all, continual
fear, and danger of violent death: and the life of man, solitary, poor, nasty,
brutish and short”[8].
The
jungle justice that the populace resorts to now and then only fuels further the
lack of trust the citizenry has in the judiciary and the regression that now
envelopes our society.
The
most common form of judicial corruption is the bribery of judicial officers and
members of the judiciary in order to ensure a favorable outcome for the party
advancing such bribe. I dare say however, that is not the only form of judicial
corruption there is. Judicial corruption could come also from bias[9]; intimidation[10] and the judicial corruption that is the judicial
system itself[11].
Whilst
judicial corruption that stems from bribery has monetary consideration as the
reason behind the pervasion of justice and propagation of inequality in the
application of the law by the judiciary; the judicial corruption emanating from
bias is more subtle and difficult to detect and is often times not induced by
any of the parties to the suit. The bottom line being that which route is towed
the end point is the in equitability in the application of the law to similar
situations which results in inequality. For instance, a female judge who went
through a gruesome divorce in the hands of a terrible husband when faced with a
divorce case will be more sympathetic and likely to favour the female. The same
goes for the male judge suffered loss of property during a
separation without meaning to this judge will in inclined to help his male
counterpart preserve and walk away with as much of his property to himself as
is possible within the law. In either of the examples the judge is no longer
seeking the truth in and the justice of the case but his own kind of justice
which may not be justice in the eyes of the common man.
Giving
an instance of bribery as a cause of corrupt practices, a Nigerian lawyer, Mr.
Tunji Abayomi speaking with Channels Television[12] gave instances of corruption in Nigeria’s
judiciary, which according to him had become a culture in the third arm of
government. Mr. Abayomi, gave an instance of a case in which he had
successfully obtained judgment from a certain judge which we will call A.
Afterwards, counsel made an application for execution of judgment before Judge
B who directed the court bailiff to execute the judgment according to the
directive. To the chagrin and utter dismay of Mr. Abayomi the party against
whom the judgment was to be enforced, that is, the judgment debtor broke this
smooth running chain of the hand of justice by applying to the court for an
order staying the execution of the judgment.  This order was granted by
the judge who according to Mr. Abayomi could not look up on the day of the
hearing where he read the order staying the judgment the court which had
already being executed. Counsel described this as strange but later heard an
allegation that the judge had accepted the sum of N300,
000 as bribe in order to grant the order for stay execution. This act of the
judiciary caving under the influence of the party against whom judgment was
gotten led to an inequitable result for the successful party, who was now
precluded from enjoying the fruits of his victory. This kind of occurrence only
leads to loss of faith in the justice system in the country and the resultant
resort to self help. In This Day Newspaper[13] it was stated that:
“It
must be conceded and addressed, the fact that, going forward, there is a severe
crisis of confidence in the judicial arm of Government. Do the courts meet the
expectation of the people in the discharge of its primary responsibilities? The
answer is obviously in the negative. The consensus is that the corrupt elements
in the court system and the Bar have given the entire sector an almost
irredeemable bad name. One of the measures to be embarked upon in order to
restore the image and efficacy of this arm of Government is the expulsion of Judges
who have been proven to be corrupt, from the system”.
The
people have consistently looked to the judiciary for saving but time and time
again they have gone home crest fallen as the judiciary have failed to live up
to the expectation. In an account written by Femi Orebe in The Nation Newspaper[14], the reporter stated that as in all sectors of the
Nigerian society, corruption predominates the judiciary and has become endemic.
The corrupt state of the judiciary he says is a cause for concern as the
priests in the temple of justice should, at the least, be the exception in the
corruption story in the country. Narrating a story to drive home the depth of
the corrupt practices in the judiciary, he stated that the government of
Western Region had just acquired a piece of land at Idi-Ose for the use of
IITA in Ibadan. Some of the land-owners, not happy with the amount of
compensation paid, threatened to go to court, which development Chief Ladoke
Akintola reported to Awo and advised that the matter be resolved
without litigation. Awo, the story goes, disagreed, confident that the
government had a solid legal team in FRA Williams, Fani-Kayode and Bode Thomas.
SLA replied in Yoruba, suffused with panegyrics:
“My
Leader, e fura o. Looto ‘Timi mo Procedure. Oba ni Fani ninu Constitution,
beeni Thomas o kere ninu Evidence. Sugbon TOS Benson ni lawyer awon ti a n so
yi. E si mo pe TOS mo Ademola o”- meaning yes, these are terrific lawyers, but
TOS Benson and Justice Ademola, handling the case, are friends o”.
Awo
got the message and opted for settlement[15]. The lesson from this they say; is that while the
brilliant lawyer knows the law, the successful one knows the judge. Should this
be the order of the day? Shouldn’t the best man win? This indeed is the sad and
deplorable state below which the judiciary has fallen and an evident example of
corruption through intimidation. To further buttress this, Justice Hardy of
London in sentencing Ibori for his crimes in a London court described the
Nigerian Judiciary as one usurped by men of power. This is far from the ideal
justice system we ought to proudly portray as the most populous black nation.
The
menace of corruption has eaten so deep into the fabric of the judiciary and is
not restricted to one ethnic group or geographical location. Although, some
claim that certain judges from a particular geographically areas are more
corrupt than the others, this claim remains to be substantiated. In Aregbesola
vs. Olagunsoye Oyinlola[16], the three judges who presided over the matter at the
Osun Election Petitions Tribunal not only arrived at a decision but also were
faulty in their findings leaving much to be desired. The faulty finding was
traceable to the issue of one Alhaji S.O. Nofiu who signed Forms EC8B in nine
out of eleven wards in Ife Central Local Government Area of the state. Ready to
appeal against the shame of a judgment, the party against whom judgment was
given obtained the certified true copies of the judgment but were ordered by
the court to return it. According to a Non Governmental Organization; the
Justice Now Foundation[17], the tribunal judges made two contradictory findings
as regards the evidence of forms EC8B in nine out of eleven wards in Ife
Central Local Government Area signed by one Alhaji N. O. Nofiu. The findings
were glaringly faulty in the face of the fact that no reason was advanced by
the Respondents to explain why this happened. In the face of this misnomer
however, in its holding the Tribunal stated thus:
“In
respect of the allegation that Alhaji N. O. Nofiu signed 9 form EC8B in the Ife
Central LG, the petitioner referred us to the evidence of RW29 and RW42 who
stated under cross examination that he is the PDP secretary, and we have gone
through that evidence, but we could not find where they were confronted with
forms EC8B’s in relation to the said wards of the local government. There must
be oral evidence to link the documentary evidence which is lacking here”.
Thankfully,
this shameful decision of the tribunal was overturned by the Court of Appeal
and the rightful winner was sworn in as the governor of Osun state.
Of
course we would have to mention the most recent corruption allegation against
the judiciary that led to the recent arrest of certain judges by members of the
Department of State Services (DSS). The affected judges include Justices
Sylvester Ngwuta and Inyang Okoro of the Supreme Court; the suspended Justice
of the Court od Appeal, Ilorin Division, Mohammed Tsamiya and Justice Kabiru
Auta of the Kano State High Court. Also, Justice Adeniyi Ademola of the Federal
High Court, Abuja, former Chief Judge of Enugu State, Justice I. A Umezulike
and Muazu Pindigi of the Federal High Court, Gombe Division. The DSS claims to
have recovered sums of money in local and foreign currencies from the judges
which are allegedly proceeds of official corruption. It was also the case that
Governor Nyesom Wike protected a judge in his state against armed DSS
operatives. The members of the DSS claimed to have submitted complains to the
National Judicial Council (NJC) which is charged with the duty of disciplining
erring members of the judiciary but the NJC did nothing which made the DSS to
step in. The question here is not really about the procedure that was used to
“bring the erring justices to book” so much as it is the fact that the judges
themselves could have descended so low in the books of the DSS and in fact the
society.
3.0
BIBLICAL EXAMPLES OF AND INJUNCTIONS ON BRIBERY, CORRUPTION AND THE JUDGES
One
instance in the bible was where a judge himself expected the “accused person”
to bribe him but the accused being a firm child of God did not descend so low
as to offer a bribe. The book of Acts 24 verses 25-27 says that: “25-
As Paul talked about righteousness, self-control and the judgment to come,
Felix was afraid and said, ‘that’s enough for now! You may leave. When I find
it convenient, I will send for you’. 26 –at the same time he was hoping that
Paul would offer him a bribe, so he sent for him frequently and taked with him.
27- when two years had passed, Felix was succeeded by Porcius Festus, but
because Felix wanted to grant a favour to the Jews, he left Paul in prison”
[18]The example of the Apostle
only tells us that we as believers should not assist in perverting the course
of justice.
On
the part of the officers in the temple of justice themselves the bible warns
and says in Exodus 23 verse 8 “Do not accept a bribe, for a bribe
blinds those who see and twists the words of the innocent”
[19]. In Proverbs 17 verse 8 “a bribe
is seen as a charm by the one who gives it; they think success will come at
every turn”
, verse 23 says that“the wicked accept bribes in secret to
pervert the course of justice”
.
The
effect of taking bribe is explicitly stated in Isaiah 1 verse 23, “your
rulers are rebels, partners with thieves; they all love bribes and chase after
gifts. They do not defend the cause of the fatherless; the widow’s cause does
not come before them”
.
4.0
TOWARDS AN INCORRUPTIBLE JUDICAIRY
By
biblical standards a judge“…will not accept any compensation; he will refuse
a bribe, however great it is”
 Proverbs 6 verse 35[20]. Deuteronomy 16 verses 18­
19, in stating the ideal state of a
judicial system says that:
“18 Judges
and officers shalt thou make thee in all thy gates, which the Lord thy God
giveth thee, throughout thy tribes: and they shall judge the people with just
judgment. 
19 Thou
shalt not wrest judgment; thou shalt not respect persons, neither take a gift:
for a gift doth blind the eyes of the wise and pervert the words of the
righteous[21].
“The duty of the youth is to challenge corruption”[22] hence the timely nature of
this paper. We have earlier in this paper put the sources of judicial
corruption under the heads of: (a) bias; (b) bribery; (c) Intimidation and (d)
the judicial corruption that is the judicial system itself. Here we want to proffer
workable solutions that will close up the sources.
4.1.
Curbing Bias and Bribery
Bias
is multifaceted and the reasons for the giving and acceptance of bribes are
seemingly unending. One would then wonder what would suffice as a veritable
tool to fight these cankerworms that have delicately and deliberately caused a
steady decay in the judiciary. My answer to such a wondering person would be
values.
Values
can be defined as the worth of something compared to its price or put in
another form it can be defined as principles or standard of behaviour[23]. A proper understanding by the key players in the
judiciary of the principles and standards of behavior expected of them is the
first step. The full understanding of the worth of justice, equity, equality
and fairness that far outweighs any price any individual would have to offer as
bribe or the bias the officer might have is the second. The inculcation of
these values I dare say becomes all the more important in the face of the fact
that the burden borne by the judiciary is a lot heavier than that borne by
other tiers of government. The common man takes solace in the fact that he can
test the limits of laws made by the legislature in the courts and he is
comforted that within the four walls of the courtroom executive lawlessness can
be redressed.
To
achieve the inculcation of values into the officers of the judiciary, I propose
that rigorous trainings with the sole aim of instilling the values of justice,
equity and fairness, that is, the need for justice to be done and be manifestly
seen to be so done. First the existing officers of the judiciary will be
sensitized and then each person scheduled for appointment as an officer in the
judiciary. The training exercises are to be carried out by the existing members
of the judiciary who are an epitome of the core values of the judiciary.
4.2
Intimidation
Intimidation
of the judiciary could be by another tier of government or could be based on
status, fame, power and influence. Whichever form it chooses to take it does
not in any way give the actions any legitimacy.
To
solve this menace I propose as others have overtime, the complete independence of
the judiciary from other arms of government. Independence remains the one and
only way to ensure that the judiciary can speak up and uphold the rule of law
without fear. Independence ensured through a self serving salary payment
system; sentimentally free appointments; job security through the setting of
parameters for compulsory retirement and a transparent retirement plan.
4.3
The judicial corruption that is the judicial system itself
Justice
delayed is inevitably justice denied. It is the reality today that matters
before courts do not proceed as they ought. Sometimes this is due to the delay
tactics of the counsel and at other times it is the judge themselves who fail
to sit as frequently as they should. The resultant delay leads to the cases
outliving those who filed them in court.
In
order to solve the problem of delay therefore, a time frame for the resolution
of matters ought to be inserted into the rules. After the expiration of the
stipulated period, the counsel and the judge involved in such a delayed matter
should forward an explanation to the Chief Judge of the court and the National
Judicial Council. In addition, the judge would then suggest a period of time
estimated for the conclusion of the cases. It is also recommended that the fast
track system, settlement week, electronic-filling system, case management
conferences and the frontloading system that have been fully imbibed and is
being implemented in Lagos state and in the Federal Capital Territory, Abuja
are commendable and should be adopted by other states as an instrument to
ensure the quick dispensation of justice and equity.
CONCLUSION
I
will conclude this discuss by a reference to the Book of Proverbs 29 verse 4
which says that;“by justice a king gives a country stability, but those who
are greedy for bribes tear it down”. 
Progression and stability in the
society stems from justice and equity, justice and equity can only be a reality
where the judiciary is above the moral decay called corruption.
*Akuegbu
Adaeze Victory, LL.B (Lagos), B.L
[1]
U.S Labor and Community Organizer, Speech at Coney Island, 1903
[2]The New Webster’s Dictionary of the English Language,
International Edition; Lexicon International – Publishers Guild Group New York,
New
York                                                                                                                                                                             
[3] Ibid
[4] Ibid
[5] Ibid
[6] Ibid
[7] HORACE, attributed, Forty Thousand
Quotations, Prose and Poetical
[8] Thomas Hobbes, “Leviathan or The Matter,
Forme and Power of a Common Wealth Ecclesiasticall and Civil
” (1651).
[9] Bias could be religious, political, social, ethnic
and sometimes based on life experiences. In technical terms it is referred to
as the judges’ idiosyncrasies.
[10] This can be two fold (a) by powerful and
influential persons (b) by the constant interference of other arms of
government in the activities of the judiciary.
[11] A situation where the cases that come before the
court experience untold delay lasting for fifteen (15) years in certain cases
either by the delay occasioned by the judges themselves or the lawyers who
appear before them or sometimes due to no fault of any of the players.
[12] ‘Lawyer gives instances of corruption in
Nigeria’s Judiciary’ Channels Television24th of October, 2016.
[13] ‘Corruption and the Nigerian Judiciary: Matters
Arising’ This Day Newspaper 18th of October, 2016
[14] ‘Still on Corruption in the Nigerian Judiciary’
The Nation Newspaper 23rd October, 2016.
[15] The writer however stated in his write up that
the veracity of the story cannot be guaranteed.
[16]  (2010) LPELR-CA/I/EPT/GOV/02/2010
[17] See the Advertorial in THE NATION of Monday, 7
June 2010
[18] Holy Bible, New International Version (NIV)
[19] Ibid
[20] Ibid
[21] Holy Bible, King James Version (KJV)
[22] Anonymous Quote
[23] Concise Oxford English Dictionary, 11th Edition,
Oxford University Press.

Adaeze Akuegbu

Paul Usoro – A Leader, Young Lawyers Love

Paul Usoro – A Leader, Young Lawyers Love


Few years ago, the Nigerian Law School
restructured its curriculum to accommodate the present realities of Law
practice. The courses were restructured and a bit of digitalised learning were
introduced. Today, that generation of lawyers who went through this training
are practicing law and they form the majority of lawyers described as young
Lawyers. Lawyers who are 1-7 years  post call.

These are lawyers who were in secondary
school in the first decade of the third millennium. The decade the internet and
the Global system of mobile communication became popular in the country. The
decade the manual type writer finally met its waterloo, the decade the post
office began to succumb to the incursion of emails and text messages, The
decade facebook came into being, the decade life practically became easy and
faster.
These were the times of these young lawyers
who will be called to the Nigerian Bar to meet a system totally strange to what
they grew up with .A law Profession that is still living in the Stone Age and
still gives the impression that the young ones are lazy and in such a hurry. It
is not true. They are just a generation of lawyers who grew up differently.
This group of lawyers are less
conservative, more practical; more outspoken and in fact more progressive
minded but unfortunately found themselves in a system that constricts them.
They met a bar association that still
expects them to queue in the banking hall to renew their practicing fee using a
special teller only obtainable in the bank. They met a system that requires
them to file hard copies of processes in court and make loads of photocopies, a
bar association that still conducts its meetings like a town union meeting.
They met a system where cases cannot be tracked, where lawyers and their clerks
still dissipate energy like labourers in the practice of law. In fact, they met
a hard life.
In 2014 a Senior Lawyer named Austin Alegeh
was elected as the President of the Nigerian Bar Association. He was the last
President to be elected through the delegate system of election which the NBA
operated at that time; by the end of his tenure in 2016, the NBA had a new
revolutionary constitution that provided for Universal Suffrage and electronic
voting. The constitution had its pitfall but one fact remained constant, it was
a great and bold leap forward. It created an inclusive bar that brought every
lawyer including the young ones closer to the affairs of the NBA.
In 2016, the new constitution was put to
use. Many describe it  as a test election believing that the 2018 election
will be the first real election since 1990.
In the race for the NBA Presidency is Paul
Usoro SAN who was a former President of the Law society of the University of
Ife in his university days. He has made a success of his law Practice with many
Junior Lawyers driving the Law Firm. Paul Usoro and Co, a law firm he founded
is well known for its successes and tragedies. In March 2006, the legal
community in Nigeria woke up to the terrific news that the law firm of Paul
Usoro and Co situated in the Bank of Industry building has been raised down by
fire. Millions and Millions of law assets were lost in the inferno. It was a historic
tragedy that will remain indelible in the annals of lawyers. The worst case
scenario any law firm can find itself.
Few years later, the law firm bounced back
and became even bigger. It is one of the few law firms in Nigeria that maintain
an IT department. The young lawyers in PUC are chauffeur driven to courts and
operate in a clean corporate environment. This background excites the young
lawyers who are progressives and desire mentorship. The Welfare of young
lawyers in PUC is one of the reasons   why they are gravitating
towards him. They believe that if he is taking care of the welfare of more than
35 lawyers in the firm, he will know how to do it for young lawyers. That is
how practical this generation of lawyers can be. Out of all the candidates who
have expressed their desire to lead the NBA, Paul Usoro SAN employs the highest
number and pays young lawyers the most with a minimum salary of N150,
000.00
(One hundred and fifty thousand Naira) for the youngest young lawyer
coming from NYSC. Though he still considers this as peanuts but it ranks as one
of the highest  in Nigeria.
Paul usoro’s law firm which now operates
with other partners on board is jokingly referred to as the African Union by
some lawyers while some others have different names for it. The reason behind
these informal names is that the work force of the law firm is made up of
people from diverse region/ethnicity across the country. For this open minded
generation of lawyers, it matters so much in a country like Nigeria.
Another reason why these young lawyers find
Paul Usoro interesting is his commitment to information technology. The
Nigerian Communication Act and many other regulations regulating the telecoms
industry in Nigeria owe their existence to Paul Usoro a top telecom lawyer 
usually referred as the Prince of Telecom. His practice is fully supported by
information Technology and the young lawyers there find themselves in a
familiar terrain.
Paul Usoro in some fora has emphasized on
the need for lawyers, the judiciary and other institutions that relate with
lawyers to be I.T compliant. He believes that it will go a long way in
improving the lot of lawyers .This also appeals to this young generation many
of whom are looking up  to him as someone they can work with.
As the election gets closer by the day, the
generality of Nigerian lawyers are looking forward to a brand new leadership in
July. By then, the younger lawyers must have had their say. However it turns
out, lawyers will have two years to either relish or tolerate it.
Anthony Atata has been documenting the NBA since 2009

From – Courtroom Mail 

Nigeria Signs Her Double Taxation Agreement With Spain Into Law – What Spanish Investors Stand To Gain | Anthony Ezeamama

Nigeria Signs Her Double Taxation Agreement With Spain Into Law – What Spanish Investors Stand To Gain | Anthony Ezeamama

BACKGROUND
The continuous expansion of the world
economy and acceleration of international trade have led to an unprecedented
mobility of people, goods and services, exchange of information and ideas
across national boundaries. The importance of double taxation agreements or
treaties(“DTA”) in such cross border transactions cannot be overemphasized
as in addition to its primary aim of arresting the incidences of double
taxation and double non-taxation in such transactions also have far reaching
benefits. In Nigeria specifically, some of the notable benefits residents of
other Contracting States (i.e. countries that have DTAs with Nigeria) will
enjoy due to the existence of such treaties include amongst others:

  

1.     Avoidance of Double
Taxation: This generally ensures that the income of a resident of a
Contracting State which has already suffered tax in that State is not taxed
twice in Nigeria and vice versa.
2.     Lower Withholding
Tax Rate: Ordinarily, the rate of withholding tax on royalty,
interest and dividend is 10% for corporate recipients while in the case of
individuals, interest and dividend is 10% and 5% for royalty. However, under
the DTA regime, the rate is reduced to 7.5% for corporate recipients that are
residents in a DTA country while for individuals, 7.5% is applied on dividend
and interest and 5% on royalty.
3.     Permanent
Establishment to Form the Basis of Taxation as against Fixed Base:Essentially,
a non-resident enterprise/person that derives income from Nigeria becomes
taxable in Nigeria when it/he creates a permanent establishment (“PE”) and/or
fixed base in Nigeria amongst other criteria. The PE concept is applicable
where the enterprise/person is a resident of a Contracting State while on the
other hand, fixed base is applicable where the enterprise/person is a resident
of a non-DTA country. The benefit of PE concept is that in some cases, PE is
only created/triggered where the activity of the non-resident enterprise/person
exceeds more than 3 months in Nigeria while on the other hand, a 1-day activity
can create a fixed base for the non-resident enterprise/person in Nigeria.
4.     Friendly Rule on
Taxation of Expatriate Employees: All expatriate employees from non-DTA
countries are liable to Nigerian personal income tax on the remuneration they
derived in respect of employments exercised in Nigeria (whether partly or
wholly) without further ado. On the other hand, an expatriate employee,
resident in a DTA country in the same position is only liable to Nigerian tax
where any of the following joint conditions is present
in his/her case: (a) the employee/expatriate is present in Nigeria
for a period or periods exceeding in the aggregate 183 days in any 12
consecutive months (French/Nigeria DTA); and(b) the remuneration is paid
by, or on behalf of, an employer who is a Nigerian resident, and(c) the
remuneration is borne by a PE or a fixed base which the employer has in
Nigeria.
PRESIDENT BUHARI SIGNS NIGERIA’S DOUBLE
TAXATION AGREEMENT WITH SPAIN INTO LAW
The Nigerian President, Muhammadu Buhari,
on Friday, the 26th of January, 2018 signed the Avoidance of Double
Taxation Agreement between the Federal Republic of Nigeria and the Kingdom of
Spain (Domestication and Enforcement) Act, 2018 into law amongst several
other Bills that were signed into law that day. The signing of this DTA into
law has increased the number of the DTAs Nigeria has with other countries to
14. Currently, Nigeria has DTAs for taxes on income and capital gains with United
Kingdom, Belgium, Philippines, Canada, Netherlands, Czech Republic, France,
Pakistan, China, Romania, Slovakia, South Africa
 and Spain and
a shipping and air transport DTA with Italy.
On the other hand, Nigeria’s DTAs with Kenya,
Sweden, South Korea, Mauritius, Poland, Kuwait, Singapore, Qatar
 and
the United Arab Emirate are pending and yet to be ratified.
It is however pertinent to noted that these
14 extant DTAs Nigeria has with other countries is a far cry compared to the
numbers of DTAs many countries have signed up with their trading partners. For
instance, United Kingdom has double taxation treaties with more than 130
countries, India with over 80 countries, Cyrus with over 40 countries amongst
many others.
TAKEAWAY
The existence of limited bilateral tax
treaties between Nigeria and other countries is definitely militating against
the increased in flow of foreign investment in the country as many investors
from non-DTA countries see this as a disincentive for doing business in Nigeria
due to what is perceived as high tax exposure inherent in local transactions.
Therefore, to circumvent the harsh effects of such an exposure, several tax
planning schemes are deployed by some investors with a view to mitigating their
tax exposures in Nigeria. A typical example is the outsourcing or
subcontracting of the Nigerian work scopes to related or non-related
persons/enterprises that are Nigerian residents or come from DTA countries
which nevertheless has an attendant foreign exchange exposure amongst other
disincentives for such practice. Consequently, Nigeria’s negotiation and
entering into DTAs with more countries should definitely make the country the
preferred investment destination in the West African sub region and in fact
African as a whole considering its huge population and potentials. Spanish
investors are therefore encouraged to take advantage of this new legal order to
invest in Nigeria whose market typically guarantees greater profit margin.
Anthony Ezeamama is a corporate commercial
lawyer and tax specialist.

 SOURCE – LINKEDIN 
Paul Usoro – Improving The Level Of Practice And Law Firm Management

Paul Usoro – Improving The Level Of Practice And Law Firm Management

How many law firms in Nigeria pay young
lawyers, fresh out of law school
N150,000
(One Hundred and Fifty Thousand Naira). Not many. Though compared to other
industries, this is quite small but in the legal profession it is one of the
best you will find.

How many law firms operate with total
transparency and inclusiveness, carrying all partners and staff along on the
inflow and financial strength of the firm. Not many. Lawyers are more familiar
with Principal Partners who wield strict financial control on the practice of
the firm, who prevent their staff and lawyers from having access to clients and
hide all records of financial dealings of the firm.
With the continuous clamour by young
lawyers for better welfare and remuneration, it is important that we celebrate
the few law firms currently improving on the level of practice and law firm
management. One of these law firms is Paul Usoro and Co (PUC). A firm that pays
its lawyers (Post NYSC) six figure salaries. PUC is led by its Senior Partner
and founder, Paul Usoro SAN.
In corporate circles, Paul Usoro is
variously described as the go – to – counsel for complex matters, be it litigation
or commercial transactions and as the foremost communications lawyer in
Nigeria, which can be seen from the position Paul Usoro SAN as held on the
board of Airtel and he remains the longest serving member of the board. Not to
mention that he was the founding Chairman of the Communication Committee of the
Nigerian Bar Association’s Section on Business Law.
Though Paul Usoro is quite reserved and
hardly talks about himself. He practices law in such a way that could earn him
respect from both his seniors and juniors. His Skills and prowess as a
litigator and strategists are nationally and internationally acknowledged and
his litigation practice cuts across all the superior courts of Nigeria. Also
ranging over a number of areas, such as; election petitions, real property,
criminal matters, oil and gas and commercial litigation.
Mr. Usoro’s experience in Transactions is
so wide and vast, that his records speak for him including the world acclaimed,
first ever and all round successful Nigerian Digital Mobile Spectrum Auction
conducted in 2000. A transaction, which earned the Nigerian government,
US$855,000,000 for 3 Digital Mobile Licenses.
Mr. Usoro’s footprints are also stamped in
the ICT world as he is an expert in the field. Mr. Usoro drafted the Nigerian
Communications Act 2003, a robust and enduring piece if legislation that
regulates the communications industry till date. He has also been the primary
adviser to the Nigerian Communications Commission (NCC) in most of its reform
initiatives till date. He served as the Legal Consultant to NCC and was the
only African and Sole Legal Practitioner in the six- member Auction Control Team
for the Global Systems of Mobile Communications (GSM) Spectrum License Auction
that introduced Econet Wireless Networks Limited (Now Airtel), MTN
Communications Limited and NITEL GSM to the Nigerian Market.
It is no gain-saying that the Learned Silk
is one of the most prolific members of the Bar and there is abundance of value
from his professional and corporate perspective that will benefit the Nigerian Bar
Association and its members.  

@ Legalnaija 
Young Nigerian Lawyer seeking to serve his Constituency at the Oyo State House of Assembly

Young Nigerian Lawyer seeking to serve his Constituency at the Oyo State House of Assembly

I come from a community of proud and hardworking people. A people with a large heart and industry. Our success is a badge of honour to my people, our neighbours and our State. Iseyin is the pride of Oyo State and my home. 

A major occupation of my constituents is farming and like other farmers they have concerns about their security, the sale of their crops and government support for farmers. As one of the youths in my community, i have observed firsthand the many hardships they have had to surmount in ensuring their harvest is a success and I believe I can represent their interests adequately and help promote their welfare as a member of the Oyo State House of Assembly. 

Also critical to our development are the traders  and market women who through their commercial exploits have revolutionized the production and sale of our local cotton fabrics and brought us international and global repute. Through active representation in the Oyo State House of Assembly, I can drive strategic government intervention that will benefit the traders in my constituency as well as promote active private participation and strategic partnerships for the growth of the Iseyin/Itesiwaju economic eco system. 

The youth of Iseyin/ Itesiwaju Constituency are vibrant, brilliant, industrous, innovative, visionaries and exemplary. The collective human potential of my brothers and sisters, uncles and aunties would be specially harnessed and channeled into the creative industry, agriculture, sports and entrepreneurship. Hence my aspiration to represent the youth of Iseyin/Itesiwaju Constituency at the Oyo State House of Assembly. 

The elderly of the Iseyin/Itesiwaju Constituency who also embody our collective communal history also deserve adequate representation at the Oyo State House of Assembly. Their protection and care is crucial, payment of their benefits and access to quality health care is paramount as well as their general welfare. 

Oyo State is a trail blazer in delivering the dividends of democracy to its citizens and a vibrant House of Assembly with professional, progressive and young minds will further deliver laws that will aid the economic and developmental revolution being championed by the APC Government in Oyo State. 

Nigerian youths have never been more ready and prepared to take our Nation to her rightful place among the comity of Nations and with our drive to deliver good governance, justice, opportunity, security and development to our nation, it is the best time to be Nigerian. 

I am Barrister Omobolaji Ladigbolu (OBL) and i want to serve the people of Iseyin/Itesiwaju Constituency at the Oyo State House of Assembly.

@OBL2019

Law Granting Legislative Houses Immunity

Law Granting Legislative Houses Immunity

Legislative Houses (Power and Privileges), Act 2018 grants members of Legislative Houses in the National Assembly and State Houses of Assembly immunity from litigation for actions taken in plenary or committee proceedings of the House or committee. 

The law is meant to strengthen the power of the legislators to carry out their legislative functions. 

The powers include powers to summon any person to appear before her, give evidence, including power of an officer of the legislative House to arrest any person who commits an offence against the Act. 

Learn & share

#legislation #legislature #newlaws #nigerianlaws #legalnaija #dino #senate #houseofrep #houseofassembly #lagoslawyer #instablog9ja #younglawyers

Nigeria makes law for old people

Nigeria makes law for old people

President Buhari has signed into law the National Senior Citizens Centre Act, 2018. The Act establishes the National Senior Citizens Centre in the country to cater for the needs of senior citizens.

This law may lead to the establishment of old people’s homes in Nigeria. What do you think?

Learn & Share

Build Competence in Financial Literacy, Paul Usoro SAN advises young lawyers

Build Competence in Financial Literacy, Paul Usoro SAN advises young lawyers

Prominent Lawyer and Senior Advocate of Nigeria, Paul Usoro, has enjoined lawyers across the country to build competencies in financial management in order to aid their professional performance.

Usoro said this in a meeting with a group of young lawyersrecently who attended a mentoring session with him recentlyat EKO HOTEL. According to him, it is important for lawyers to go beyond their primary profession and acquire relevant skills in finance to improve their practice.
In the course of my practice over the years, I have come to understand the importance of financial literacy and it is common place that most Lawyers don’t have sound knowledge about finance, assets and liabilities. This hampers practice in a number of ways. With vibrant knowledge of finance, you’re able to manage your enterprise very well and also able to offer advisory to client where such is required,” he said.
He further enjoined the young wigs to take advantage of the various courses that are available to non-finance graduates as well as opening themselves up to mentoring opportunities from senior Lawyers. He posited that the various formations such as the Young Lawyers Forum can be a major catalyst to this objective
“It’s important that Lawyers, particularly young Lawyers open themselves up to mentoring from the senior Lawyers. This is critical to knowledge transfer and will help institutionalize sound professional ethics in the practice. Groups and forums within the NBA such as the Young Lawyers Forum and even outside it can play a major role here. Another option is to equip oneself via financial courses available to students outside the field,” he enthused.
Usoro is reputed for his contributions to the development of the telecommunications industry in Nigeria. He has also offered his expertise across various boardrooms in Nigeria, serving as board member for Airtel, Premium Pensions Limited, PZ Cussons, Access Bank among others.
How I was tortured, detained by DPO/ Police in Anambra / Chiamaka Nwangwu

How I was tortured, detained by DPO/ Police in Anambra / Chiamaka Nwangwu

My Colleague in Abuja called me and pleaded with me to go to 3-3, Police Station Division, Nkwelle Ezunaka, Anambra State, on the 23rd day of January, 2018, to help his younger brother who was about making a Statement there; according to my Colleague, his younger brother was beaten up by his Landlord and boys.

When I got to there around 10am, I met the young Man making a statement at the IPO’s office, I approached him and asked me what exactly happened and he narrated everything to me. He told me that his Landlord came a made a statement against him on the 21st night and I was also informed by his Parents that his Landlord has been with the DCO1, since 6am. I went to the office of the DCO1 and saw a man wearing a brown native cloth, without even knowing that he is the Landlord, I politely briefed the DCO1 and he told me that they are investigating the matter and we got talking from there. He also told me that if I am not satisfied with their investigations, I could transfer the matter to State CID or Area Command.

I also called the DCO2, met him outside  and asked him if the DPO came to work that day, he told me that he was not around that morning but may come to work later. I called my mom on the Phone and told her about the matter I came for, as soon as we finished speaking on the Phone, I came in and saw the young man I came for, behind the counter and I signaled to him, he told me that the IPO and DCO1 asked him to stay there, I went out again to make some calls, came in again to meet the young man complaining the part of his body where he was bitten by his landlord was seriously bringing out pores and disturbing him, I told him sorry and went further to tell him that he would have taken an injection immediately after he was bitten, that it was very risky leaving it till the next day.

A huge woman on native clothes, who I later learned is Jane Mbanefo, the DPO became very aggressive and ordered me to leave the admin office. NOTE: I didn’t know their DPO and have never seen her before, it was my first time of coming to that Police Station. She started shouting at me, asking me my interest in the matter and who I was to tell the boy that I came for on the kind of treatment he would get, I was very shocked and embarrassed. I was angry and on my way out of the admin office, when the woman continued talking, insulting lawyers generally, telling me that she is equally a Lawyer of 20yrs Post call.

She slapped me and one of the handle of my recommended glasses disfigured and fell off, other junior Police Officers joined hands and beat me up mercilessly. My black gown was torn and I was stripped naked, I managed to get my Phone out of my handbag to record and video the scene, but one of the Policewomen, took my Gionee A1Phone from my hand, smashed it and siezed it. My middle finger was broken and I sustained internal injuries. People were watching outside including the young boy I came for, his mom and dad.

I was detained at the Police Station and was asked to write a statement. Another Policeman slapped me and threatened that he would send his juniors to beat me up, before pushing me in the cell, while another Policewoman who just came in then, slapped me and pushed me, from the counter. She said she would have done worse if she were the other Policewomen that beat me up.

I was asked to write a statement, when my client’s dad brought my bag from the scene where the incident took place and I discovered that #5,000 was missing from my handbag. They also threatened to shoot me or poison me if I sleep in the cell, till the next day. I made a statement and was thrown inside the Cell for about 6hrs before my Parents were contacted, with my NBA Chairman, my Principal and I later learned that the DPO fabricated stories against me saying that I slapped her and took their walkie talkie away.
When I was in the Cell, some Police Officers were forcing the person I came to see to write down implicating statements about me, but the young boy raised his voice and took his ground that they should rather shoot him to death instead of him making such statement,that they beat me up and stripped me naked for nothing ;he vehemently refused They later took me from the Cell to the DPO’s office and the NBA Chairman turned to me and said that she heard a nasty report about me and I told them they were all lies, in the presence of my Father, Mother, my Principal and another Senior Lawyer, I narrated everything that happened in front of them but my NBA Chairman didn’t even allow me to finish wasn’t allowed to finish because he turned to me and said “If I were you, I should not be talking”, my mother asked me to keep calm and I did. He did not even bother to check my smashed phone which was before him.
My NBA Chairman asked me to go out of the office, and the IPO took me back to the Counter. After my NBA Chairman finished discussing with the DPO, he asked her what could be done for peace to reign and the DPO insisted I must write an apology letter of which the NBA Chairman agreed and made his final decision. I was forced to write  an apology letter afterwards before I could leave the cell of which I did after much pressure from my Mother who is very sick and could not stand her only daughter sleeping over in the cell, especially after I was threatened by the DPO and her juniors.
I was released after I wrote the apology letter thrice which the DCO dictated to me. The DCO2 was the person that dictated all the contents in the letter with the help of the female IPO in charge. NOTE: I heard when my NBA Chairman told the DPO that I am the 5th Legal Practitioner that reported to the NBA that I was beaten up in their Police station.
I have never experienced this type of thing as a Legal Practitioner and if something is not done, this impunity will continue. Police are meant to protect the citizens and not to turn them into Punch bags. Note : I told the DPO and other Officers involved that I MUST report this matter to the appropriate authority. 
Up till now, I am still unable to understand why NBA Chairman conceded to my writing an apology letter? Why did he not inspect my Phone which was smashed, that was placed on the DPO’s table, right before his eyes?
Attached are some photographic evidence and a medical report of my ordeal.
I demand justice.
By Chiamaka Nwangwu Esq.
nwangwuca@gmail.com
08061335781
Photos: Paul Usoro and his passion for mentoring

Photos: Paul Usoro and his passion for mentoring

Mentoring young lawyers is a big passion for Paul Usoro SAN

With an exceptional track record of success and a knack for excellence, young lawyers must learn from the Learned Silk’s Pot of Wisdom.

In these photos, the Learned Silk is seen engaging with young lawyers.

 #paulusorosan #paulusoroconnect
#lawyersrock
#paulusoro
#lawyer
#mentoring
#younglawyers
#instablog9ja
#lagoslawyer
#learnedsilk