SUBAIR OLAWUNMI MUJIDAT

Law

At the Law department office

Appointment on Visitation important

#	Certificate	School	Year
1.	LL. M. (Law)	University of Lagos	2023

JURISDICTIONAL CHALLENGES IN TAX ARBITRATION: A COMPARATIVE ANALYSIS OF THE TAX DISPUTE RESOLUTION MECHANISMS IN NIGERIA AND UK

This thesis investigates the comparative analysis of tax dispute resolution mechanisms in Nigeria and the United Kingdom, with a specific focus on tax arbitration. Given the jurisdictional challenges inherent in tax arbitration processes in both countries, the study aims to provide a structured examination of these challenges and their implications for tax governance and administration. Drawing on recent literature sources, the study conducts a thematic analysis to identify the key jurisdictional challenges, including ambiguities in legal frameworks, enforcement issues, and procedural complexities. Legal and institutional frameworks for tax dispute resolution in Nigeria and the United Kingdom UK are scrutinised, emphasising the need for adaptable policies to address jurisdictional challenges effectively. Methodologically, the study adopts a doctrinal research approach, analysing primary legal sources such as statutes e.g., the Federal Inland Revenue Service Act in Nigeria and the Arbitration Act 1996 in the UK , regulations, and case law relevant to tax arbitration in both jurisdictions. It also examines tax administrative bodies such as the Federal Inland Revenue Service FIRS in Nigeria and HM Revenue and Customs HMRC in the UK. The study proposes a theoretical framework for evaluating the effectiveness of tax dispute resolution mechanisms, considering factors such as legal clarity, enforcement mechanisms, and institutional capacities. Findings suggest that while both Nigeria and the UK face similar jurisdictional challenges in tax arbitration, differences in legal frameworks and institutional capacities shape the effectiveness of dispute resolution mechanisms in each country. Recommendations include harmonizing procedural rules, enhancing enforcement mechanisms, and capacity building to address jurisdictional challenges effectively. Overall, this study contributes to scholarship by offering a comparative analysis of tax dispute resolution mechanisms, shedding light on common challenges and proposing solutions to enhance the accessibility and credibility of tax arbitration in Nigeria and the UK.

SUBAIR MUJIDAT is a Assistant Lecturer at the Department of Law

SUBAIR has a LL. M. in Law from University of Lagos