This book offers a simplified and straightforward introduction to the basics of Nigerian taxation. While discussing various laws, practices and procedures, it also addresses the latest amendments to Nigerian tax laws. The book begins by discussing the central issue of Islamic taxation and its legality under Nigerian law. Divided into four main sections, the book was designed for simplicity, and uses language that is accessible for all tax stakeholders.

There has been a substantial growth in the application of company law, partly due to the prevailing economic and general business environment. This book examines issues such as company securities, capital and insider dealing. It should be of use to students on degree and equivalent courses, as well as proving helpful to those in the wider business community.

There has been a substantial growth in the application of company law, partly due to the prevailing economic and general business environment. This book examines issues such as company securities, capital and insider dealing. It should be of use to students on degree and equivalent courses, as well as proving helpful to those in the wider business community.

A heavily debated topic, the evolution of shareholders' duties risks the transformation of the very concept of shareholder primacy, crucially associated with shareholder rights. Offering a distinctive and comprehensive examination of both current and forthcoming enforcement mechanisms in the area of shareholder duties, this timely book provides an exhaustive analysis of the many issues related to these mechanisms, and considers the ongoing challenges surrounding their implementation. Enforcing Shareholders' Duties is unique in critically challenging the revised Shareholder Rights Directive as well as other legal provisions. Adopting a holistic view of the possible enforcement issues shareholders may face in company law, it argues for a measured approach in the design of such enforcement mechanisms and for a careful consideration of the effects of a legal interventionist approach. Astute and engaging chapters provide arguments and recommendations for future regulatory initiatives aimed at ensuring shareholders will remain incentivised to invest in companies, whilst still assuming their responsibilities. Students and researchers with an interest in financial and corporate law, particularly from a policy and governance angle, will find this book an important resource. Its focus on the emerging agenda surrounding the enforcement of shareholders' duties ensure it is also highly relevant for legislators, policymakers, and practitioners. Contributors include: A. Anand, H.S. Birkmose, J. Borg-Barthet, I.H.-Y. Chiu, M. Gargantini, E. Howell, C. Malberti, M. Neville, J. Payne, C. Puska

This title was first published in 2002. Debates about the desirability, feasibility and appropriate form of international economic regulation are now a heavily contested domain. This selection of recently published essays reflects the diversity of perspectives that are shaping the scope and direction of the debates, from legal formalism and law and economics, to Third World legal theories and other critical perspectives.

This title was first published in 2002.This book offers an intriguing examination of the law concerning liability for psychiatric injury suffered by employees in the workplace. Included among these are employees confronting the risk of death or injury in the course of their normal employment, such as police or fire-fighters, those confronting death or injury out of their ordinary course of employment, such as accidents at work, and those possibly exposed to health-threatening circumstances, such as dust in the workplace. Also considered are employees who suffer mental health problems resulting from environmental factors, such as bullying, overwork and disciplinary measures. The amount of damages recovered in such actions can be substantial and this book examines the extent of the employer's liability, as well as providing a psychiatric medicine perspective and a detailed analysis of the current state of the law in England, Wales and Australia.

Virtually all large banks and other financial institutions in the UK and internationally are public limited liability companies whose shares are listed on one or several stock exchanges. As such, their corporate governance and, in particular, the incentives faced by their directors and senior managers are to a significant extent determined by corporate and securities law rules such as directors' duties, directors' liability in insolvency, takeover regulation, disclosure obligations, shareholder rights and rules on executive remuneration. At the same time, systemically important financial institutions in the UK are licensed, regulated and supervised by the Prudential Regulation Authority (PRA). This book explores the relationship between, on the one hand, the broader corporate law, corporate governance and securities law framework and, on the other, the prudential regulatory framework. Although the book's main focus is on UK law, much of the policy argumentation is relevant globally and therefore appropriate international comparisons are drawn, and analysis of EU law and regulation is included. The book argues that the corporate law regime, which focuses on shareholder empowerment and profit maximisation, operates as an antithesis to prudential regulatory objectives thus undermining the safety and soundness of banks and other financial institutions by encouraging risky behaviour that may be in the best interests of their shareholders, but is clearly not in the public interest.

This title was first published in 2000: The book will be a set of essays addressing various aspects of regulation. It will concentrate on regulation as a precondition of successfully operating markets - by opening up markets and establishing conditions of trust. It will cover a broad range of varied forms of regulation. The book will respond to recent developments, for example, the shift from deregulation to better regulation will be explored. Most chapters will be written jointly by an academic and a legal practitioner (from the commercial solicitors firm of Shepherd and Wedderburn), thus ensuring an integration of theoretical analysis with practical problems.

This title was first published in 2003: Law changes rapidly. Since the first edition of this book in 1991 there have been tremendous changes - European Union measures, a new Defamation Act and Data Protection Act, amendments to copyright, and new problems from the Internet. This second edition has been comprehensively revised and updated to reflect these changes. Copyright, patents, and confidential information are marketable commodities needing the protection of law. This is not a book for the legal specialist but a readable guide to information law for those in the information management field. It includes many examples of legal cases and helpful explanations of the different kinds and causes of legal action. One chapter is devoted to electronic data issues and two to copyright abroad and transnational protection of intellectual property. Whilst the main emphasis is on copyright - written, visual, musical and multimedia - other areas of intellectual property, particularly patents, are discussed, and advice given on trade marks, passing off and related issues. The author explains the legal principles of data protection and privacy, libel, freedom of information, official secrets, censorship, obscenity, blasphemy, and racial hatred. Full statute and case references are included in the book. Information scientists, librarians and others in modern information and media management will find this book an invaluable reference for what they can and can't do with information they manage and distribute.

This title was first published in 2003.This book analyzes the policy initiatives used in Australia, New Zealand, the United Kingdom, and the United States to improve the efficiency of government service delivery, such as commercialization, privatization, and, in particular, corporatization. The book looks at how markets, corporate governance processes, and judicial and administrative reviews affect the efficiency and ethics of service delivery. The book crosses a number of academic disciplines - corporate law and governance, law and economics, public choice theory, ethics and public law and administration. It will also be of value to a range of professional constituencies - to those involved in governance functions in government and privatized corporations, to professionals servicing these organizations, and to officials administering government services. These issues are also highly pertinent to emerging economies where governance of public services is crucial to the transition to market democracy.

This title was first published in 2002: A detailed and critical analysis of the various legal problems that arise when banks are in serious financial difficulty, Banks in Crisis offers an invaluable, international perspective on the concept and causes of bank failure. It takes an authoritative and much-needed look at a number of key issues including: - Effective bank regulation as an instrument in the possible prevention of banking crises, with particular reference to the role of the Financial Services Authority in the UK, and the impact of the Financial Services and Markets Act 2000 - The role of the Bank of England in the new regulatory landscape, with particular reference to its function as lender of last resort - The legal controls on those involved in the management of banks - Insolvency procedures and bank liquidation - The use of depositor protection schemes. By drawing conclusions and weighing up the methods available to promote stability, prevent failure and promote rescues where appropriate, Banks in Crisis is an essential read and a welcome addition to this crucial area of research.

Routledge QandAs give you the tools to practice and refine your exam technique, showing you how to apply your knowledge to maximum effect in assessment. Each book contains essay and problem-based questions on the most commonly examined topics, complete with expert guidance and model answers that help you to: Plan your revision and know what examiners are looking for: Introducing how best to approach revision in each subject Identifying and explaining the main elements of each question, and providing marker annotation to show how examiners will read your answer Understand and remember the law: Using memorable diagram overviews for each answer to demonstrate how the law fits together and how best to structure your answer Gain marks and understand areas of debate Providing revision tips and advice to help you aim higher in essays and exams Highlighting areas that are contentious and on which you will need to form an opinion Avoid common errors: Identifying common pitfalls students encounter in class and in assessment The series is supported by an online resource that allows you to test your progress during the run-up to exams. Features include: multiple choice questions, bonus QandAs and podcasts.

This title was first published in 2001: Governments world-wide have developed policies to encourage innovation, entrepreneurship, and small firm growth, and to increase access to small firm finance. However, the effectiveness of small firms and entrepreneurs as innovators depends on their incentives and the effective governance of relations between entrepreneurs, investors, and employees. This book links these regulatory policies to the ethical and governance practices of small firms, in order to explain the impact and success these policies might be expected to enjoy. The book examines the empirical and theoretical nature of governance practices in small firms, as well as a range of regulatory policy areas, including intellectual property, insolvency law, taxation, securities regulation, and directors' duties in Australia, Europe, and North America.

Key Cases is the essential series for anyone studying law, including A Level, LLB, ILEX and post-graduate conversion courses. Understanding and memorising leading cases fully is a vital part of the study of law - the clear format, style and explanations of Key Cases will ensure you achieve this. Key Cases provides the simplest and most effective way for you to memorise and absorb the essential cases needed to pass your exams. Key Features: All essential and leading cases explained User-friendly layout and style Cases broken down into key components by use of a clear symbol system Additional high-quality revision material is provided on the interactive website: www.unlockingthelaw.co.uk

Savvy managers no longer look at contracting processes and documents reactively but use them proactively to reach their business goals and minimize their risks. To succeed, these managers need a framework and A Short Guide to Contract Risk provides this. The foundation of identifying and managing contract risk is what the authors call Contract Literacy: a set of skills relevant for all who deal with contracts in their everyday business environment, ranging from general managers and CEOs to sales, procurement and project professionals and risk managers. Contracts play a major role in business success. Contracts govern companies' deals and relationships with their suppliers and customers. They impact future rights, cash flows, costs, earnings, and risks. A company's contract portfolio may be subject to greater losses than anyone realizes. Still the greatest risk in business is not taking any risks. Equipped with the concepts described in this book, business and risk managers can start to see contracts differently and to use them to find and achieve the right balance for business success and problem prevention. What makes this short guide from the authors of the acclaimed Proactive Law for Managers especially valuable, if not unique, is its down-to-earth managerial/legal approach. Using lean contracting, visualization and the tools introduced in this book, managers and lawyers can achieve legally sound contracts that function as managerial tools for well thought-out, realistic risk allocation in business deals and relationships.

Law for Project Managers provides an easily understandable and practical guide to the laws of contract, liability, intellectual property and so on, entirely from the perspective of the project manager. It will enable you to approach projects forewarned and forearmed, able to avoid potential legal problems altogether. The book covers everything from intellectual property disputes with the client organisation about who actually 'owns' the outcome, to confusion arising during an international project from the different legal systems and their approach to contracts and health and safety problems in the management of contractors. Most importantly, it explains everything in very straightforward terms; legal jargon is either avoided altogether or defined with its relevance to the project manager explained. In essence, Law for Project Managers is a clear, readable and expert guide on this and many other important legal matters for the practising project manager as well as a supplementary text for post- or undergraduate students studying the commercial aspects of law, contracting and project management.

The introduction of self-assessment for income tax collection in the late 1990s marked a striking moment of cultural convergence between the UK and the US. This book analyses the socio-political factors leading to and resulting from this fundamental change in the relationship between taxpayers and the Inland Revenue, using perspectives in comparative law and the new outlooks of modern tax and cultural theory. It will be of interest to those studying theories of compliance, cultural legal studies, and law and society.

Routledge Lawcards are your complete, pocket-sized guides to key examinable areas of the undergraduate law curriculum and the CPE/GDL. Their concise text, user-friendly layout and compact format make them an ideal revision aid. Helping you to identify, understand and commit to memory the salient points of each area of the law, shouldn't you make Routledge Lawcards your essential revision companions? Fully updated and revised with all the most important recent legal developments, Routledge Lawcards are packed with features: Revision checklists help you to consolidate the key issues within each topic Colour coded highlighting really makes cases and legislation stand out Full tables of cases and legislation make for easy reference Boxed case notes pick out the cases that are most likely to come up in exams Diagrams and flowcharts clarify and condense complex and important topics '...an excellent starting point for any enthusiastic reviser. The books are concise and get right down to the nitty-gritty of each topic.' - Lex Magazine Routledge Lawcards are supported by a Companion Website offering: Flashcard glossaries allowing you to test your understanding of key terms and definitions Multiple Choice Questions to test and consolidate your revision of each chapter Advice and tips to help you better plan your revision and prepare for your exams Titles in the Series: Commercial Law; Company Law; Constitutional Law; Contract Law; Criminal Law; Employment Law; English Legal System; European Union Law; Evide

You have planned your revision and you know your subject inside out! But how do you apply what you have learned to get the best marks in the examination room? Routledge QandAs give you the ideal opportunity to practice and refine your exam technique, helping you to apply your knowledge most effectively in an exam situation. Each book contains approximately fifty essay and problem-based questions on topics commonly found on exam papers, complete with answer plans and fully worked model answers. Our authors have also highlighted common mistakes as well as offering you tips to achieve the very best marks. What's more, Routledge QandAs are written by lecturers who are also examiners, giving you an exclusive insight into exactly what examiners are looking for in an answer. New editions for 2012-2013 include: An introduction, with essay-writing and exam preparation advice, written specifically to address the unique demands of the subject under consideration.Aim Higher text boxes offering tips and advice to help those students aiming for top marks to go the extra mile.Common Pitfalls text boxes showing where students often trip up or highlighting areas of potential confusion, to help students avoid making some of these common mistakes. Key cases and legislation, highlighted within the text for ease of reference.Boxed answer plans after each question, outlining the major points students should be aiming to convey in their answer.Books in the series are also supported by a companion website offering online essay-writing tutorials, podcasts, bonus QandAs and multiple-choice questions to help you focus your revision more effectively.

If you are buying a company how can you be sure you are buying the business you think you are? Are you sure it is as good as the seller says? How can you be certain unexpected costs and obligations will not suddenly appear once you are the owner and responsible for them? How best can you arm yourself for the negotiations? Designed to help you make your due diligence process as smooth and effective as possible, this collection of checklists by acknowledged expert, Peter Howson, will ensure you manage the risk aspects of any acquisition. The author takes you through the due diligence process itself from legal, financial and commercial to employment and IT, and guides you through the collection. Each checklist includes a short introduction that enables you to make the best use of the material. Due Diligence is, by its nature, a process for which checklists are a wonderful source of ideas and reassurance. Peter Howson's checklists (all of which are repeated in PDF form on the downloadable resources), is a must-have reference for anyone contemplating a merger or acquisition, a management buyout, joint venture or other risky business transactions involving third parties.

Law for Project Managers provides an easily understandable and practical guide to the laws of contract, liability, intellectual property and so on, entirely from the perspective of the project manager. It will enable you to approach projects forewarned and forearmed, able to avoid potential legal problems altogether. The book covers everything from intellectual property disputes with the client organisation about who actually 'owns' the outcome, to confusion arising during an international project from the different legal systems and their approach to contracts and health and safety problems in the management of contractors. Most importantly, it explains everything in very straightforward terms; legal jargon is either avoided altogether or defined with its relevance to the project manager explained. In essence, Law for Project Managers is a clear, readable and expert guide on this and many other important legal matters for the practising project manager as well as a supplementary text for post- or undergraduate students studying the commercial aspects of law, contracting and project management.

Europe is increasingly becoming an everyday reality for many companies, not only for large corporations but small and medium-sized enterprises as well. European Competition offers students an introduction to the field of competition, cooperation and competition policy in the EU. To increase students' understanding of the workings of the Internal Market, most chapters start with case-studies. The book focuses on the subject areas economics and law and is written from both a business and a social/legal perspective. The book consists of the following topics: Competition and Competition Policy (including regulations and distortion of competition) Micro economic theory like prisoner's dilemma Market Dominance and Competition Policy Cooperation; Cartels & Strategic Alliances Legal Aspects of Cooperation Mergers & Acquisitions European Competition Law in an International Perspective EU competition & State Aid European Competition is an essential introductory textbook for students at both undergraduate and graduate levels in a wide range of degree and professional programmes. Including Economics, MBA and Law. It is of particular relevance to students interested in the European context of these disciplines and can be used as a core textbook for courses in European Integration or Business and International Environment in Europe and other parts of the world. This text is complementary to the book European Business Environment.

This book examines the limited liability business forms that have recently emerged, and seeks to identify the forces that have led to the emergence of new business forms for small and medium-sized businesses. Focusing on the US, UK, and continental Europe, the contributors analyse the Limited Liability Company, the Limited Liability Partnership, and the new business forms proposed in Europe.

First Published in 1997. Routledge is an imprint of Taylor & Francis, an informa company.

Of great interest to practitioners, policymakers and academics - as well as to consumers and traders in general - this timely work addresses all important legal and practical issues that arise in connection with online trading. This important work outlines the existing legislation and legal jurisprudence in the EU and the US and exposes the potential for unfair commercial practices to arise from online contracts, electronic agents, disclosure of information, online advertising and online dispute resolution in cross-border transactions. The continuing prevalence of unfair commercial practices will ensure this book remains in great demand.