Nnamdi Azikiwe University Journal of International Law and Jurisprudence https://www.ajol.info/index.php/naujilj <p><em>Nnamdi Azikiwe University Journal of International Law and Jurisprudence</em> (NAUJILJ) is a scholarly, online/print, open access, peer-reviewed and fully refereed journal which focuses strictly on issues of international law and jurisprudence. The Journal is abstracted and indexed with African Journals Online (AJOL) and HeinOnline. It provides a forum for legal scholars and jurists to report research findings for policy making through innovative and advanced methodologies. Well researched and original papers on topical subject matters, and case/book reviews, which extend the frontiers of knowledge with a view to solving developmental problems, are welcome. NAUJILJ is published biannually in April and September, and promptly appears in Google scholar. Submission of manuscripts can be made all through the year.</p> en-US The copyright owner is the Department of International Law and Jurisprudence, Faculty of Law, Nnamdi Azikiwe University, Awka, Nigeria tedama7@yahoo.com (Dr. Amaka Gladys Eze) uniziljilj@yahoo.com (Alternate Email) Thu, 08 Oct 2020 10:29:05 +0000 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 Re- appraising the right of foreign nationals under the Nigerian Land Use Act https://www.ajol.info/index.php/naujilj/article/view/200367 <p>This paper examines the right of foreigners to own land under the Nigerian Land Use Act with a view to determining the state of the law on this subject matter. The Land Use Act did not make any express provision prohibiting foreigners from accessing land in Nigeria for industrial, commercial or residential purposes. However, the Act conferred the power to make regulation in this regard on the National Council of States. Unfortunately, the National Council of States has not yet exercised this power thereby leaving a lacuna on the position of the law in this regard. The Nigerian Supreme Court has laid down a precedent to the effect that foreigners cannot own land in Nigeria. The paper found that a closer examination of the state of statutory authorities would reveal that there is no blanket prohibition on the right of foreign nationals to own land in Nigeria The paper further found that the Land Tenure Law of Northern Nigeria merely made the right of access to land by “non-natives” subject to the approval of the Minister. The term “non-natives” as used under the Land Tenure Law of Northern Nigeria extended to people whose parents are not members of any tribe indigenous to Northern Nigeria. The acquisition of Land by Aliens Law of Lagos State and other States actually came close to a blanket prohibition. The paper also discovered that the provisions of the Land Use Act as it affects the right of foreigners to own land in Nigeria is imprecise. The paper attempted to resolve the inherent conflict between the aforementioned sub national laws and the Land Use Act which is an Act of the National Assembly entrenched in the Constitution. Recommendations were also made on how the law on this subject matter can be improved</p> <p><strong>Key Words:</strong> “Land”, “Ownership”, “Foreign Nationals”, “Constitution”, “Non-Natives”, “Aliens”</p> Thaddeus Chukwuka Eze Copyright (c) https://www.ajol.info/index.php/naujilj/article/view/200367 Thu, 08 Oct 2020 00:00:00 +0000 Appraising the legal issues with the ‘eco’ currency* https://www.ajol.info/index.php/naujilj/article/view/200370 <p>The intending introduction of “Eco” as a unified currency in ECOWAS is expected to bring varying considerable changes in the region. While English and Portuguese ECOWAS are independent and enjoy certain level of autonomy in its monetary and fiscal policies from their erstwhile colonizers, the French ECOWAS has a unified monetary and fiscal policy with overbearing influence of France. „Eco‟ if accepted will make respective member States to lose their autonomy over their legal tender and certain degrees of legal changes in their respective laws. The laws will have some form of similarity irrespective of the State if the unified „Eco‟ will be operational. Can these ECOWAS States completely give up their autonomy in monetary policies in the face of quest for a unified „Eco‟ currency? What legal implications will this have on ECOWAS States with less population and economy? Will the unified currency help in achieving the desired integration in the sub region? The paper found that a central bank for the ECOWAS region is a prerequisite for the successful implementation of the unitary monetary policy. It further found that the existence of dichotomy in policy between the Anglophone and Francophone ECOWAS Member States was a clog which must be resolved before the proposed currency can see the light of day.</p> <p><strong>Key Words</strong>: “ECOWAS”, “Eco”, “Treaties”, “Economic Independence”, “Anglophone” and “Francophone</p> Maduka Alphonsus Ewuzie Copyright (c) https://www.ajol.info/index.php/naujilj/article/view/200370 Thu, 08 Oct 2020 00:00:00 +0000 Socio-legal analysis of electronic commercial transactions in Nigeria https://www.ajol.info/index.php/naujilj/article/view/200371 <p>This paper explores the origin, development and growth of electronic commerce in Nigeria from a socio-legal perspective. Electronic commerce or e-commerce as it is popularly called has witnessed a tremendous increase in its adoption as a medium for commercial transactions in recent times. The paper adopts the doctrinal and analytical approach in its examination of the intricacies of this modern mode of doing business. It assesses the level of adoption of e-commerce in Nigeria for both domestic and cross border commercial transactions. The paper found that lack of the requisite and adequate telecommunication infrastructure was a major challenge to the consolidation of e-commerce in Nigeria. It further found that the legal framework for e-commerce transactions has not evolved sufficiently above its original provisions for traditional face to face commercial transactions. Socio cultural and socio economic hindrances to e-commerce transactions were also identified.</p> <p><strong>Key words:</strong> “Electronic Commerce”, “Commercial Transactions”, and “Electronic Contract”</p> Timothy Ifedayo Akomolede , Micheal Sunday Afolayan Copyright (c) https://www.ajol.info/index.php/naujilj/article/view/200371 Thu, 08 Oct 2020 00:00:00 +0000 Critique of company income tax act and its impact on investments in Nigeria https://www.ajol.info/index.php/naujilj/article/view/200373 <p>The political, economic and social development of any country depends on the amount of revenue generated for the provision of the common needs of people in any given country. Taxes and investments are among the major sources of revenue generation and wealth creation in Nigeria. The problem with combining taxation and investment as sources of revenue generation is that, an inverse relationship exists between them, with the implication that an increase in taxation leads to a decrease in investments, which will in turn result to a poor growth of the economy. Due to the over-reaching socio-economic benefits of taxation, Nigeria like many other countries, have unduly over-stretched their tax revenue pursuit, to a worrisome point of making taxes an impediment to the growth of other sources of revenue such as investments. Though, the Finance Act introduced some changes to the Companies Income Tax Act and other taxing statutes in a bid reform domestic tax law to align with global best practice, introduce tax incentives for investment in infrastructure and capital markets to avoid tax domination of investments, this article therefore criticizes the Company Income Tax Act and its negative effects on investments in Nigeria, with a view to pointing out provisions that are capable of impeding investments in Nigeria</p> <p><strong>Keywords:</strong> “Companies”, “Income”, “Profits”, “Tax”, “Investments”.</p> Chioma Ogechukwu Nwabachili Copyright (c) https://www.ajol.info/index.php/naujilj/article/view/200373 Thu, 08 Oct 2020 00:00:00 +0000 International human rights law and the victimization of women by the Boko Haram Sect https://www.ajol.info/index.php/naujilj/article/view/200374 <p>In the course of the Boko Haram insurgency, the female gender has become the worst hit in terms of inhuman and degrading treatment. Women and girls have experienced the most horrific form of debasement. The group has not disguised its disdain for the female gender, neither has it been ashamed about its intentions at using them as weapons of war. With its murderous rage against females, the insurgency has in some aspect been conducted as a war against women and girls. This is clearly a violation of women’s rights under International Human Rights Law (IHRL). This article examines Boko haram’s war of attrition against women and girls in the course of the insurgency, and how several of the group’s activities violates the principal women’s rights instrument i.e. the Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW). It argues that the challenge of protecting women’s rights in the conflict is rooted in the patriarchal hegemony of the region, which in some material respect is in direct conflict with the position under IHRL, making practical implementation difficult. It submits that in thinking and formulating strategies at improving women’s right protection under IHRL, a proper understanding of these unwholesome practices is of high utility value in determining the approach to adopt. It advocates a paradigm shift towards more women involvement in the region, that would help drive more respect for women’s rights</p> Olusola Adegbite, Oreoluwa Oduniyi, Ayobami Aluko Copyright (c) https://www.ajol.info/index.php/naujilj/article/view/200374 Thu, 08 Oct 2020 00:00:00 +0000 The dichotomy between international relations and international law in the face of the global COVID-19 pandemic https://www.ajol.info/index.php/naujilj/article/view/200376 <p>In addressing global issues, international relations and international law have always worked together since time immemorial. The nexus between both fields has however not flowed seamlessly or naturally. The nexus seems to be changing and needs a re-conceptualization within the global system especially with the nature of the threat posed by new pandemics such as the Corona Virus otherwise called the COVID - 19. With the emergence of COVID - 19 pandemic, strains are gradually increasing between international relations and international law such that despite consistent scholarly attention on the fields, their points of connection, both seems not to have engaged in a coherent international intercourse and coordination especially as regards to the efforts aimed at effective identification, control and prevention of the disease. This is surprising, given the marginal place of international relations and international law in global epidemiology. This paper is based on qualitative research. The theory adopted was collective security theory in international relations (liberalism). Collective security is a system by which states have attempted to prevent or stop wars through international treaties and conventions. International relations, international law and COVID - 19 were discussed on separate headings given details to each. It provides an outline of the convergence and dichotomy between both fields in the control of the COVID - 19 pandemic and explicated the ways we can build on the strengths of both fields and overcome inherent contextual dissimilarities with a view to having a global peaceful medical environment. The concluding part of the paper dealt with how to jointly curtail the pandemic globally.</p> <p><strong>Keywords:</strong> “International Relations”, “International Law”, “Pandemics”, “COVID-19”, “Death”, “World War</p> Omodele Adeyemi Copyright (c) https://www.ajol.info/index.php/naujilj/article/view/200376 Thu, 08 Oct 2020 00:00:00 +0000 Combating electoral fraud using the rights-base approach https://www.ajol.info/index.php/naujilj/article/view/200377 <p>This paper examines strategic efforts aimed at combating electoral fraud. The aim is to identify what makes a strategy effective and functional or otherwise. Two strategies are actually identified and examined accordingly. The first is the Agency Based approach which allows States delegate the duty of enforcing electoral laws to a specific agency which will shoulder the responsibility of enforcing compliance with electoral standards. The second approach, on the other hand, is the Rights Based approach. This approach recognizes and promotes the rights of citizens to take part in holding duty-bearers and violators of electoral standards accountable. The paper contends that though the first has enormous potential for combating electoral crimes, the second actually provides more realistic prospects for dealing with the complex electoral realities and electoral frauds foisted on the continent of Africa today</p> <p><strong>Keywords:</strong> „Electoral Fraud‟, „State Duties‟, „Right Based Approach‟, „Responsibility‟, „Agency Based Approach‟</p> Olusegun Victor Adesanya Copyright (c) https://www.ajol.info/index.php/naujilj/article/view/200377 Thu, 08 Oct 2020 00:00:00 +0000 An appraisal of the rights of the niger-delta peoples over natural resources under the African charter on human and peoples’ rights https://www.ajol.info/index.php/naujilj/article/view/200378 <p>The people of the Niger-Delta region of Nigeria have persistently demanded for the control of the natural resources being exploited in their territory by oil companies pursuant to the powers granted to them by the federal government of Nigeria. They decry the deleterious impact of resources exploitation on their environment and livelihoods. They decry lack of benefit from the proceeds of exploitation. They have most often founded their demand on the provisions of international and regional human rights legal instruments. This article based on doctrinal research methodology examined the contentions of the Niger-Delta peoples of Nigeria and the relevant provisions of the African Charter on Human and Peoples‟ Rights, decisions of the African Commission on Human Rights and other relevant materials and concluded that the rights enshrined therein enure to the benefit of the Niger-Delta peoples‟ of Nigeria. It called on the Nigerian government to fast track legislative and policy reforms aimed at realizing the rights of the Niger-Delta peoples‟ as guaranteed under the African Charter on Human and Peoples‟ Rights.</p> <p><strong>Keywords</strong>: “Natural Resources”, “Exploitation”, “Ownership”, “Rights of Peoples”.</p> Emmanuel Ibiam Amah Copyright (c) https://www.ajol.info/index.php/naujilj/article/view/200378 Thu, 08 Oct 2020 00:00:00 +0000 Liability of an educational institution to pay tax in Nigeria https://www.ajol.info/index.php/naujilj/article/view/200381 <p>Every registered company in business pay taxes in Nigeria unless it is otherwise exempt. A company is to be entitled to statutory exemptions where it proves that it is a company engaged in ecclesiastical, charitable or educational activities of a public nature. Further, it has to prove that the profits it made are not profits that are derived from trade or business carried on by it. This paper seeks to establish that it is not on all occasions or in all circumstances that a company engaging in an educational activity will hide under any name or object to escape tax obligations to the state. The doctrinal method, analytical and expository approaches were used in reviewing the extant laws on taxation of a registered company, case laws and views of tax experts on the issue were also employed. The work reveals that under extant Nigerian tax laws, companies formed and registered as educational institutions are allowed to carry on business, make profits and distribute the profits except companies limited by Guarantee. Furthermore, being a school or an educational institution is not enough to exempt a company from payment of taxes umless upon meeting up with certain conditions spelt out by law.</p> <p><strong>Keywords:</strong> “Liability”, “Education Tax”, “Exemption</p> John Bielu Kachidobelu Copyright (c) https://www.ajol.info/index.php/naujilj/article/view/200381 Thu, 08 Oct 2020 00:00:00 +0000 International best practices in custodial sentences and the Nigerian correctional service act 2019 https://www.ajol.info/index.php/naujilj/article/view/200383 <p>This paper examines the Nigerian Correctional Service Act (NCS) 2019 which was enacted to salvage the ailing Nigerian Prisons System established under the repealed Prison Act, 2004. Highlighting key innovations under the Act, this paper discusses the extent of its compliance with international best practices codified in legal frame works such as: United Nations Standard Minimum Rules for the Treatment of Prisoners (The Mandela Rules), The United Nations Standard Minimum Rules for the Treatment of Female Offenders (The Bangkok Rules), United Nations Standard Minimum Rules for Non-Custodial Measures (The Tokyo Rules) and other human rights instruments. Comparing the Act with Kenya’s Prison Act and some legislation on non-custodial sentencing, it identifies areas of similarities and dissimilarities in both jurisdictions. Noting gaps in the NCS Act, this paper concludes and makes recommendations which includes: the need to revisit the Act to address gaps in section 12(8), address other form of sexual assault against female inmates, make provisions for searches in line with international best practices and more judicial activism in the application of non-custodial measures provided under the Administration of Criminal Justice Act, 2015 and the NCS Act, 2019</p> <p><strong>Key Words: “</strong>Nigerian Correctional Services Act 2019”, “Custodial Centre”, “Non-Custodial Sentences”, “International Best Practices”.</p> Omodanisi Kemi Beatrice Copyright (c) https://www.ajol.info/index.php/naujilj/article/view/200383 Thu, 08 Oct 2020 00:00:00 +0000 Case study account of causes and legal implication of wrongful conviction https://www.ajol.info/index.php/naujilj/article/view/200384 <p>Innocent persons could become victims of wrongful conviction when courts erroneously enter guilty verdicts for offences which they factually did not commit. Factors which could lead to error in judgment could either be within or outside the control of judicial officers. For instance, different forms of ineptitude and misconduct by the police officers, prosecutors, defence attorneys and other criminal justice actors could lead to the court making wrong findings. Using a case study approach, this paper points out various instances where wrongful conviction has occurred due to confessional statements obtained by oppression, wrong application of forensic science, incompetent legal representation etc. The paper which sets out to demonstrate the causes and legal implication of wrongful convictions, contends that wrongful conviction contravenes the essential principle of criminal justice which is to the effect that persons should not be made liable for offences which they did not committed and that it is better for many accused persons to escape punishment than for one innocent person to be punished. The case study approach which involves the review of cases where wrongful convictions were widely held to have occurred is herein adopted. Based on the cases sourced from Nigeria and other countries herein examined, the study found that the factors identified as causes of this aberration of justice, include: misidentification of the suspect by eyewitness, confessional statement either voluntary or coerced, faulty expert opinion, incompetent defence counsel, faulty forensic analysis and so on.</p> <p><strong>Key words:</strong> “Wrongful Conviction”, “Police Misconduct”, “Criminal Justice”</p> Fasilat Abimbola Olalere Copyright (c) https://www.ajol.info/index.php/naujilj/article/view/200384 Thu, 08 Oct 2020 00:00:00 +0000 A critique of the legal framework for the development of marginal oil fields in Nigeria https://www.ajol.info/index.php/naujilj/article/view/200386 <p>Marginal oil field development was introduced in Nigeria with the objectives of increasing indigenous participation in the upstream petroleum sector and increasing the national petroleum production capacity amongst others. Twenty-four (24) of the identified 116 marginal fields were awarded to 31 indigenous companies in 2003. In 2017, the Federal Government announced her readiness to carry out a new round of licensing bid. It is against this background that this work seeks to examine the successful factors and challenges of marginal oil field development in Nigeria. The basic question is, to what extent has the objectives for its introduction been achieved? It is sad to know that the development of marginal oil field is lagging or has not been fully successful, despite the policy initiative by the Federal Government of Nigeria. Only nine of the fields are producing as many of the marginal field operators are battling with funding, social, political, environmental and technical challenges. The paper proffers solutions to the identified challenges and concludes that if the government is serious about fully achieving the objectives of the introduction of marginal oil field development in Nigeria, there should be adequate support to marginal field operators towards the development of the fields</p> <p><strong>Key Words</strong>: “Marginal Oil Field”, “International Oil Companies”, “Department of Petroleum Resources”</p> Mobolaji P. Ezekiel, Okoro Benson Okwuchukwu Copyright (c) https://www.ajol.info/index.php/naujilj/article/view/200386 Fri, 09 Oct 2020 00:00:00 +0000 Revisiting the nigerian tax treaty network and its impact on foreign direct investment https://www.ajol.info/index.php/naujilj/article/view/200387 <p>A country’s tax regime is always a key factor for any business considering moving into new markets. The major reason states sign tax treaties is so as to avoid international double taxation which usually arise as a result of cross-border trade and investment. For a capital importing or developing country like Nigeria, attracting Foreign Direct Investment (FDI) which will facilitate the transfer of technology and drive economic development and growth is good reason for entering into tax treaty negotiations and agreements with capital exporting or developed countries. Since independence, Nigeria has signed several tax treaties which created legally binding obligations between it and other countries. As a country blessed by God with abundant natural resources, Nigeria, ideally, is an investment haven for both local and foreign investors. Unfortunately, the inflow of Foreign Direct Investment (FDI) to the country is abysmally poor and low when compared to its potentials. More so, the Nigerian tax treaty network which is aimed at attracting Foreign Direct Investment (FDI) seems not only unsatisfactory and inadequate but has also constituted a hindrance to the inflow of investments into the country. This article evaluates the Nigerian tax treaty network and its impact on Foreign Direct Investment. The paper finds that many of the extant tax treaties tn Nigeria hae not been ratified and those ratified have not been domesticated as required by the Constitution and suggests that there is need for change in the status quo. It makes some recommendations which if followed could help Nigeria in realizing its objectives in entering into better tax treaty arrangements</p> <p><strong>Keywords</strong>: “Tax Treaty”, “Tax Treaty Network”, “Double Taxation”, “Foreign Direct Investment”.</p> Theophilus Williams Nwoke Copyright (c) https://www.ajol.info/index.php/naujilj/article/view/200387 Thu, 08 Oct 2020 00:00:00 +0000 Violations of womens’ reproductive rights in Nigeria https://www.ajol.info/index.php/naujilj/article/view/200400 <p>In 1995, 187 United Nations Member States met in China to think about the broad issues and links between population, sustained economic growth, sustainable development and advances in health as well as education, economic status and empowerment of women. The agreement reached at this meeting was expressed as a 20-year Program of Action. This document gave a foundation to the discussion on sexual and reproductive health as against the former which limited the terms of family planning. However, more than twenty years after the Beijing and International Conference on Population and Development (ICPD), women are still not in control of their sexual and reproductive health rights. This is the situation in Nigeria as evidenced by the number of cases of women’s rights abuses, including their innate lack of right to decide on their sexual health and the continued ignorance on issues of women’s reproductive health and rights both within the private and public spheres. For reproductive health rights to be attained like other human rights, women must be able to claim full control over reproductive and sexual rights issues as these have a direct impact on their physical, emotional and psychological well-being. While motherhood is a thing of joy, it is a source of sadness to many households as many women lose their lives giving birth in Nigeria. The International Conference on Population and Development (ICPD) held in Cairo in 1994, marked a paradigm shift in the focus of population programs and underscored the need to meet the reproductive health needs of individuals and couples as a key approach to improving quality of lives of people and stabilizing the world population. This paper examines the nature and scope of reproductive health, examines reproductive health as a human rights issue as well as access of women to reproductive health and analyses factors militating against the attainment of reproductive health rights in Nigeria. The paper found that the state of access to reproductive health in Nigeria is still below internationally acceptable standards and government efforts aimed at improving same is noncommittal.</p> <p><strong>Key Words:</strong> “Human Rights”, “Reproductive Rights”, “Reproductive Health”, “Freedom”</p> Ikeatu Egondu Grace Copyright (c) https://www.ajol.info/index.php/naujilj/article/view/200400 Thu, 08 Oct 2020 00:00:00 +0000 Re-examining the legality of regional security outfits in Nigeria https://www.ajol.info/index.php/naujilj/article/view/200401 <p>Rising insecurity has become a challenge to the government and people of Nigeria. The magnitude of this problem has exceeded the coping capacity of the conventional security outfit in Nigeria. Although Nigeria is a federal state, the central government has always found the idea of a decentralized policing and security activities scary. This is not unconnected with the post-civil war mentality of ensuring the absence of coercive instrument of State do not get into the hands of people with centrifugal tendencies. However, insurgency and other forms of criminality has rendered these fears unwise at this time. The paper examines the constitutional and legal provisions for security of lives and property in Nigeria. The paper found that contrary to the widely held belief that policing and security is the exclusive preserve of the Federal Government, there are provisions within the Constitution and other laws that could enable regional security outfits to operate lawfully in Nigeria. Their effective operation however requires a measure of cooperation with the central government in view of the fact that arms and ammunition which constitutes the major weapon used in security operations is within the exclusive legislative list. The paper also found that the fact this cooperation is required does not make the establishment of security outfit by the States unlawful. In view of the enabling laws, the devolution of powers for the establishment of regional security outfit is inherent within the constitution.</p> <p><strong>Key Words:</strong> “Security”, “Law”, “National Development”, “Constitution”</p> Thaddeus Chukwuka Eze Copyright (c) https://www.ajol.info/index.php/naujilj/article/view/200401 Thu, 08 Oct 2020 00:00:00 +0000