Browsing by Author "Olokooba, Saka"

Now showing 1 - 6 of 6
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    Creation of State Police: A Matter of True Federalism in Nigeria
    (Department of Jurisprudence and International Law, Faculty of Law, Police Academy Kano, 2015) Adebayo, Mahmud Kayode; Olokooba, Saka
    The inability of the police to curtail the rising wave of crimes nationwide leave more than desire. The police command often cries out that poor motivation, equipment and logistic have made its anti-crime war ineffective. besides, it appears that till date, the police is equipped with obsolete weapons, are being out-gunned and outnumbered by armed robbers, insurgents, kidnappers, terrorists and rebels. To check this there is rising call for state police. The absence of state police in a federal system like Nigeria is said to be incompatible with the true spirit of federalism, hence the issue of state police as one of the major issues at on-going National Conference in Abuja. This paper therefore examines the contending issues, viability or otherwise of state police. In doing this, the paper examines the historical background, organization structure, legal framework, for and against state police creation in Nigeria. The paper posit that even though the creation of state police may guarantee true federalism, such action should be taken upon the zenith level of cautionary measure in order to guard against conflict of authority and the misused of the state police by the state government
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    A Critique of the Legal Framework for the Protection of Nigerian Child
    (Faculty of Law, University of Maiduguri, Borno State, 2013) Adebayo, Mahmud Kayode; Aligba, Aondofa; Olokooba, Saka
    This paper provided an insight into how the different laws in Nigeria have tried to protect the Nigerian Child who engages and belongs to the vulnerable group in the society. In this paper the ckey concept that constitute the topic are highlighted in the significance and relevance of children in the development process of every nation including Nigeria, and an examination of various laws enacted by the federal government directed at their protection. The paper identified the social legal defects that have continued to militate against the effective protection of the child and concludes with such suggestions that it deems appropriate to enhance the status of the Nigerian child, as well as guarantee their happiness and well-being
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    A Diagnostic Appraisal of the Tax Aspects of the Treasury Management in the Nigerian Banking Sector
    (Department of Commercial Law, Faculty of Law, ABU Zaria, 2012) Olokooba, Saka
    Presently under the Nigerian law, there is no strict tax deduction guideline on most of the swap products; hence the problem associated with arrangement fee on such products in the Nigerian Banking Sector. This paper therefore examines the treasury management activities in the Nigerian Banking Sector with particular reference to their tax aspect. The paper further appraises the tax implications of different categories of swaps in which Nigerian Banks are actively involved. In the final analysis, the paper recommends for a general overhauling of the Nigeria Tax law with regards to arrangement and intermediary fees in the bank's treasury management activities.
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    Legal and Procedural Tax Issues in Merger and Acquisition Exercise in the Nigerian Banking Sector
    (Faculty of Law, Rivers State University of Science and Technology, 2012) Olokooba, Saka
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    The Memorandum of Understanding on Double Taxation between Nigeria and Kenya: An Appraisal
    (African Nazarene University, Kenya, 2015) Adebayo, Mahmud Kayode; Olokooba, Saka
    it is the practice in most states for income tax to be imposed both on world wide income derived by residents of the country and on income derived by non-residents generated within the country. The effect of such a system is that income derived by residents of one state from a source in another country is subject to tax in both states. This position clearly discourage foreign investment, hence the conclusion of double taxation treaties between states. The focus of this paper is, therefore on appraisal of the memorandum of understanding on double taxation recently concluded between Nigeria and kenya. the paper argues that that the memorandum of understanding if effectively implemented , will boost trade and economic development through increased generation of revenue from taxation. The paper further elucidates the jurisprudential basis of double taxation treaties by states and proceeds to undertake a critical analysis of the Memorandum of understanding between countries.
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    Plea Bargaining: A Panacea Towards Prison Decongestion in Nigeria
    (Agora University Oradea, Romania, 2014) Adebayo, Mahmud Kayode; Olokooba, Saka