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Public Policy, Jurisdiction, and Arbitration of Tax Disputes in Nigeria

In Nigeria, currently, there are several decisions from the penultimate Court of Appeal that have declared that tax matters are not arbitrable. We look at the history, philosophy and global perspectives regarding arbitration and tax jurisprudence, and submit that it accords with the spirit of law, business and justice to allow arbitration clauses in tax statutes and instruments enforceable. Ultimately, we propose that Nigeria must continue to aspire to keep up with globalization and its demands by adopting the global trend which allows arbitration of private tax disputes, thereby moving beyond short-term solutions in favour of more solid alternatives.

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