A COMPARATIVE ANALYSIS ON THE CONCEPT OF FREEDOM OF RELIGION UNDER THE SHARI‘AH AND INTERNATIONAL LAW

Abstract:

This study analyzes the compatibility of Shariah with International Law on freedom of religion. As a subject of colossal complexity and variation, detailed examination is restricted to the highly contentious issues of the right to change religion (otherwise termed apostasy in Islamic law), the religious rights of non-Muslims (Dhimma) in an Islamic State, relations of law and religion (state religion), blasphemy/defamation of religion, and the application of the doctrine of jihad in defence of the Islamic faith, etc. Today, the serious disregard and infringement of freedom of religion by both State and non-State actors has kindled hatred and caused violence among people, as evidenced by severe and systematic persecution, domination and suppression by one religion or sect over the other using the instrumentality of State power in many countries across the globe. Many instances abound on the oppressive treatment and discrimination of members of minority religion or faith within a nation; arbitrary killing and violence to the life and properties of the holders of certain beliefs or sects; willful destruction of or damage to places of worship and other sacred sites of cultural and religious memory and learning in many parts of the world. In view of this, the main objective of this work therefore, is to examine what comparable or divergent visions and precepts underlie Shari‟ah law and international law in providing for freedom of religion given the fact that as to Shariah, preserving the Islamic faith is among its fundamental principles and as to international law, promotion of tolerance and friendly relations forms its very basis. To achieve this, doctrinal method of legal research was adopted, and reliance was placed on sources of information such as the primary and secondary sources of Islamic law as well as the sources of international law on the subject. It is argued that while international law contemplate protection of freedom of religion only of recent, the Shariah as a system of law and religion was the first to recognize religious toleration right from the 7th Century A.D. and in view of this, it was observed that religious accommodation in Islamic tradition is only tenable under Islamic Rule than in democracy, socialism or communism, therefore a return to Islamic Khilafah system was advocated. It was further submitted that freedom of religion in its international law conception is far from being universal and remain the most contested freedom in view of its failure to recognize other legal and cultural traditions, the Shariah in particular. The findings reveal that rules of international law related to freedom of religion are to a large extent, contradictory to those found under the Shari‟ah, it being the formulations of international standards remain largely reminiscent of Western as well as Judeo-Christian traditions to the exclusion of Islamic particularities. Consequently, much of the current legal problems associated with violations of freedom of religion in Western countries as well as by Muslim majority countries are argued as being partly due to the existent doctrinal incongruence between the two systems of laws. The study concludes with the view that attainment of “universal” standards on protection of freedom of religion is possible, only if the international community appraises itself of the relevance of Shariah within international human rights discourse as an alternative legal tradition.

AN APPRAISAL OF THE LEGAL FRAMEWORK FOR THE TAXATION OF COMPANIES INCOME IN NIGERIA

ABSTRACT

The current wave of globalization and technological revolution has had a tremendous effect on companies‟ income tax in Nigeria. For instance, the e-commerce which is a relatively new technology epitomizes boundary, whereas the companies income tax law upholds the concepts of residence, fixed base and permanent establishment. Nigerian tax administration is ill-equipped to cope with these emerging tax problems. The old standard of corporation tax, the manual assessment and enforcement procedures cannot meet up with the fast- changing commercial activities of the companies. This consequently creates administrative ineptitude which to a large extent adversely affects revenue generation in Nigeria. There is therefore the need to probe into how the developments have affected our domestic Companies Income Tax Act. This thesisalso attempts to highlight grey areas in corporation tax system in Nigeria which affects revenue generation. Some of these areas of potential problems are: the problems of assessment and enforcement of corporate taxes, the negative effect of globalization on corporation taxes; the legality or otherwise of operating unincorporated treaties and Double Taxation Arrangement and finally the complication of enforcement and administration of corporation tax laws.This thesis entitled “An Appraisal of the Legal Framework For the Taxation of Companies Income in Nigeria” aims at critically examining the various laws and principles relating to the taxation of companies in Nigeria. Accordingly, the objectives of the study is with a view to measuring the adequacies or inadequacies of the said laws and principles, which if frontally addressed, their menace to corporate tax laws and consequently to revenue generation will be drastically reduced to the barest minimum. This research has adopted the doctrinal method which includes tax laws, various textbooks, treaties, case laws and articles drawn from relevant sources of this research topic. In the course of this research, it has been found amongst others that there are complexities in respect of the tax statutes, poor implementation and application of international corporate double taxation treaties in Nigeria, misinterpretation of corporate tax terms like “accruing in” “ brought in” or “derived from” and lack of enforcement skills in the assessment, collection of corporate taxes by tax administrators.The research concludes that unless there is a wholistic overhaul and/or introduction of a co-ordinated platform for the administration of corporate tax laws in Nigeria corporate revenue generation will continue to pose serious challenges in Nigeria.

AN ANALYSIS OF THE EFFICACY OF FISCAL LAWS RELATING TO PETROLEUM OPERATIONS IN NIGERIA

Abstract:

Petroleum has become the number one resource in the world because of its universality. All other resources are demanded in varying scales, but not petroleum. However the catch is that while demand increases, existing production of this pearl declines. In Nigeria, the problem appears to be a double-edged sword. Declining production and the apparently doubted efficacy, and confused state, of the fiscal laws relating to petroleum operations in the country remain intractable problems which the government is grappling with. This calls for a re-examination of fiscal policy. Thus taxation is an inherent element of fiscal policy. The petroleum industry as a major revenue earner for the government is not immune from this inherent element. However, concerns surround the efficacy of the fiscal law relating to petroleum operations having regard to the hackneyed calls for, and untiring efforts at discovering, cheaper alternative sources of energy, in a world whose economic activities are now unleashing backlash effects in the form of ozone layer depletion, global warming and other environmental concerns. More than this fear however, the government itself recognizes that something is wrong somewhere regarding the beneficial effects or rewards of petroleum to the Nigerian people, having decried the porosity of the fiscal regime relative to the petroleum sector. Yet the fiscal regime of petroleum operations in Nigeria appear to be ‘very strong’ when viewed against the backdrop of plethora of legislation specific to this area. The PPTA, the CITA, the PSC Act and the Incentives Act, apart from other related legislation which have elements of fiscal policy, are principal legislation here. Natural with man to find walk around for impediments, it would appear that some of these legislation are hew in such a way that it amounted to emasculating the Nigerian economy, sabotaging the rights of the Nigerian people to development and impeding economic independence of the nation, so that, on account of the latter, the economic structure of the country is perpetually neo-colonialist. Aware of these dangers, the government embarked on a reform agenda of petroleum operations in Nigeria, propped by the well conceived Petroleum Industry Bill (PIB) 2008. With the passage of the FIRS (Establishment) Act 2007, the stage appears set for marked improvement in the revenue to be generated from this prime economic viii resource. The Act and the PIB 2008 (if eventually passed into law) will undoubtedly concatenate to deliver a measure of transparency, responsibility and accountability with respect to fiscal regime governing this sector. But this is as far as administrative and legal framework is concerned. Sadly, in a desperate bid to save the system, the government adopts carrot-and-stick measures. In the alternative, what is needed, among others, is a responsible political system where infrastructural facilities are not epileptic or waning, where energy supply (in terms of power) is steady and stable, where security of lives and property is not a daydreaming fantasy and where good governance framework is the avowed commitment of the government. These are the key elements of realizing and sustaining the efficacy of the fiscal regime attending to petroleum operations in Nigeria.