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1	Implementing effective trade remedy mechanisms : a critical analysis of Nigeria's Anti-Dumping and Countervailing Bill, 2010 Andrew, Ikeagwuchi Godwin January 2014 (has links) Anti-dumping duties, safeguards and countervailing duties are collectively, within the context of the WTO, referred to as „trade remedies.‟ More specifically, the imposition of anti-dumping duties is a remedial measure for dealing with imports that cause or threatens to cause injury to local producers. Under the WTO framework, Article VI of the General Agreement on Tariffs and Trade 1994 and the Agreement on the Implementation of the General Agreement on Tariffs and Trade 1994 provides the rules for applying anti-dumping duties by member countries. Nigeria has been a member of the WTO since 1995 and can only apply anti-dumping duties provided it adheres to the rules governing anti-dumping. The purpose of this study is to ascertain whether the proposed Anti-dumping and Countervailing Bill, 2010 is consistent with WTO jurisprudence on anti-dumping. This study also highlights landmark developments in South Africa‟s anti-dumping system with a view to providing direction to Nigeria in order for its proposed national legislation on anti-dumping to be WTO compliant. / Dissertation (LLM)--University of Pretoria, 2014 / gm2015 / Centre for Human Rights / LLM / Unrestricted Anti-dumping duties Safeguards and countervailing duties Agreement on Tariffs and Trade 1994 UCTD
2	The Role of Taxation in Nigeria's Oil and Gas Sector Reforms - Learning from the Canadian Experience 2015 November 1900 (has links) Several stakeholders in Nigeria’s oil and gas industry have emphasized the need for petroleum sector reforms in Nigeria. Canada is reputed to have one of the best oil and gas tax regimes in the world. This thesis argues that certain tax measures in Canada’s oil and gas industry have considerable potential for addressing certain industry inefficiencies in Nigeria’s petroleum sector. In developing this argument, this thesis gives an overview of oil and gas taxation in both jurisdictions and examines the possibility of transferring laws between Nigeria and Canada by exploring legal and tax comparative law theories. The thesis also examines the major challenges in Nigeria’s oil and gas industry and identifies viable areas in Canada’s oil and gas tax system which have the potential to address these challenges. Given the peculiarities of oil and gas taxation in each jurisdiction, this thesis suggests that the selected Canadian fiscal and administrative measures may require certain modifications in order to make these measures more suitable for Nigeria’s legal and tax system. Nigeria Canada Taxation Oil and Gas Nigeria's Petroleum Industry Petroleum Industry Bill (PIB) Tax Expenditures Legal Transplant Tax Transplant Ex Ante Assessment Ex Post Evaluation Tax Reforms Oil and Gas Reforms Legal Reforms Comparative Law Public Policy Reformative Role of Taxation Natural Resources Petroleum Natural Gas Roles of Taxation Sub Saharan Africa West Africa OECD Challenges Recommendations Prospects.

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Implementing effective trade remedy mechanisms : a critical analysis of Nigeria's Anti-Dumping and Countervailing Bill, 2010

The Role of Taxation in Nigeria's Oil and Gas Sector Reforms - Learning from the Canadian Experience