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Rouk & Co Corporate And Commercial Compliance 0

The Companies and Allied Matters Act 2020

Introduction On 7 August 2020, President Muhammad Buhari assented the Companies and Allied Matters Act 2020 (“CAMA 2020”). In effect, repealing the 30-year-old Companies and Allied Matters Act 1990 (“CAMA 1990”). There are 870 sections…
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Rouk & Co Corporate And Commercial Compliance 0

Doing Business In A Free Trade Zone In Nigeria

Free Trade Zones (“FTZ”) are areas in which businesses are exempted from trade barriers, particularly with regard to customs duty and tax. These exemptions are granted to companies operating within the FTZ for the purposes…
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Rouk & Co Corporate And Commercial Compliance 0

Co-operative Society Business in Nigeria: A Closer Look

Over the years, co-operative enterprises have made positive contributions to sustainability through the ability to utilize the dynamics of human and natural resources within a given community for the benefit of such a community and…
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Rouk & Co Corporate And Commercial Compliance 0

Corporate Criminal Liability: Avoiding The Murky Waters of Tax Evasion

Introduction In Nigeria, a “company” is defined by section 105 of the Companies Income Tax (“CITA”)as any company or corporation (other than a corporation sole) established by or under any law in force in Nigeria…
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