LeLaw Legal | Thought Leadership

Posted By: | April 07, 2021 |

RE: Withholding Tax: The A-Z of Grossup (Rejoinder by Dr Olumide Obayemi)

My good friend, Dr.Olumide Obayemi, a member of the Nigerian and Californian vars who currently practices in the USA, sent in an interesting rejoinder to my grossing up article published in this column on February 16 2010. We take from planned review on NTP/PIB to publish the rejoinder. Enjoy

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Withholding Tax: The A-Z of Grossing Up
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Lessons: Issues and Practical Considerations in Equity Financing in Nigeria
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The Pursuit of Excellence: Maximising Your University Experience
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‘Connections, Collections’: Issues Arising from the Imposition of Excise Duties on Telecommunications Services in Nigeria
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Reformations: Can The Pension Reform Act 2014 Go Further?
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Fallouts: Towards Optimal Management Contract Relationships in the Entertainment Industry
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Evaluations: Closing Regulatory Gaps in Security of Electronic Banking Transactions in Nigeria
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Electric Power Generation, Distribution And Pegging: Is The New NERC Order On The Capping Of Estimated Bills A Solution?
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Could NTP be a Competitiveness Tool for Nigeria?
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Tax Implications Of The Nigerian Oil And Gas Industry Content Development Act 2010
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Transactions and Capacities : A Note on the Legality of Foreign Exchange Rate Publications in Nigeria
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Questions and Pathways: Recent Issues in Nigerian Stamp Duties’ Regulatory Framework (‘LeLaw on Stamp Duties’)
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Anti-Dollarization Policy: Managing Reality – Issues and Discontents
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Options: Plugging Nigeria’s Perennial Revenue Gap through Diaspora Taxation
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Cessations and Destinations: Issues in Gas Flare Commercialisation in Nigeria
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Attentions: Auditor Independence and Sound Financial Reporting In Nigeria
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Reckonings: Legal Regulatory and Business Issues in Casual Employment in Nigeria
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‘Diagnosis, Prognosis’: Employers’ Risk Exposure in Providing Employee’s Healthcare Benefits
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Coercions: Reflections on Constructive Dismissal in Nigerian Labour Practice
November 25, 2020
AMCON And Toxic Assets: Optimizing The Securitization Option
November 28, 2020
Nigeria’s Finance Act 2020 Tax Amendments - Should the Oil and Gas Sector Be Nervous?
December 01, 2020
Getting Tech Start Ups Leadership Insights Investment-Ready: Commercial & Legal Considerations For Founders
April 28, 2022
Choices and Preferences: Corporate Versus Partnership Vehicles Under the Companies and Allied Matters Act 2020 – What Are the Relevant Business Considerations?
December 08, 2020
Franchising: A Pathway to Entrepreneurial Success In Nigeria
December 08, 2020
Oando Plc vs. FIRS: Excess Dividends Tax Revisited
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Perplexities:Is the Companies and Allied Matters Act 2020 (CAMA)’s Prohibition of Political Donations by Nigerian Companies Tenable?
January 15, 2021
‘PINTS’: WHEN DOES EXTRACTING MORE TAX REVENUE BECOME TOO MUCH?
November 27, 2020
Why Our Anti-Avoidance Tax Provisions Need Review
December 22, 2023
Unfinished Business: Intellectual Property under the Africa Continental Free Trade Agreement
March 30, 2022
‘Winds and Sails’: LeLaw's Year 2021 Highlights
November 28, 2020
Vestiges: Do We Still Need the Industrial Training Fund (ITF)?
December 04, 2020
Reinventing Nigeria’s Auto Industry: A Commercial, Legal & Regulatory Primer for Investors & Stakeholders
April 07, 2021
Impressions: Personal Liability of Directors under the Asset Management Corporation of Nigeria Act (AMCON Act) As Amendednt Corporation of Nigeria Act (AMCON Act) As Amended
December 04, 2020
D-I-Y of Tax Payment: Increasing Taxpayers’ Compliance Rate Through Certainty and Tax Education
April 08, 2022
'Anomalies' : The Illogics of Section 283(c) and 20(1)(d) Companies and Allied Matters Act 2020 Directors’ Removal/Disqualification Overkill
December 06, 2020
‘Optics’: Legal Issues In Brands’ Exposure to Corporate Defamation
November 30, 2020
Consummations: Naicom & Insurance Industry Recapitalisation
May 17, 2021
Navigations: Revisiting The Tax Liability Of Non-resident Shipping Companies In Nigeria
June 23, 2021
Compulsions: Prospects for Mandatory Licensing of Patents in Nigeria
November 26, 2020
Rethinking Nigeria’s Excess Dividend Tax
April 10, 2021
Addendum – ‘Withholding Tax: The A-Z of Grossing-Up’
December 08, 2020
‘Employers Aware’! The “Finality” of Decisions of the National Industrial Court: A Review of Skye Bank Plc v Anaemem Iwu
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Examinations: Data Subjects’ Rights Under The Nigerian Data Protection Regulation 2019
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Multi-sectoral Local Content Development in Nigeria: Sailing Through Stormy Waters? (Part II – ICT, Broadcast and Creative Industries)
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Remittances: Legal Regulatory And Commercial Issues In Diaspora Transactions
June 14, 2023
Posers and Answers: The Petroleum Industry Act 2021, Production Sharing Contracts and Stabilisation Issues
December 04, 2020
Excess Dividend Tax: The Unfinished Business
January 05, 2021
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December 04, 2020
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August 31, 2022
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November 30, 2020
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December 01, 2020
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November 30, 2021
Insurance Comparative Guide 2021
November 30, 2021
Corporate Governance Comparative Guide 2021
June 17, 2021
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November 27, 2020
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September 26, 2021
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November 26, 2020
Taxing the Informal Sector: On Your Marks, Set, Go!
November 26, 2020
Nigeria Opportunity Beckons
December 04, 2020
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December 01, 2020
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Franchising in Nigeria: Models and Legal Considerations
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November 26, 2020
Nigeria: Destiny Calls
December 29, 2020
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December 11, 2020
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‘Why Are You Charging Us VAT?’
December 01, 2020
Data Commoditization Nigeria:
November 10, 2024
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January 01, 2021
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February 10, 2024
Snapshots: LeLaw’s Year 2023 in Retrospect
November 26, 2020
NDDC v Nigerian LNG: Echoes and Lessons
December 01, 2020
Exclusion Clauses: When He Who Pays The Piper Does Not Dictate The Tune!!!
November 28, 2020
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November 26, 2020
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December 06, 2020
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October 18, 2021
Incidences: Moral Rights in Nigerian Intellectual Property Regulatory Framework
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Potentials: Insurance Cover for Intellectual Property Misappropriation in Nigeria
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December 08, 2020
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November 30, 2020
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April 26, 2021
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December 29, 2020
Musings II: Is Business Permit Under the Immigration Act Still Tenable in Nigeria?
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RE: Widening The Tax Net Is Osinbajo’s Executive Order Correct?
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Change Your Style: Envisaging A Potential Model Framework For Fast Fashion Industry In Nigeria
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RE: Withholding Tax: The A-Z of Grossup (Rejoinder by Dr Olumide Obayemi)

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