Dr. OKUBOR CECIL NWACHUKWU
Publication Title NUCLEAR WEAPONS: THE STRATEGIC ASPECTS OF THE PROLIFERATION PROCESS IN THE SOVIET UNION, IRAQ, PAKISTAN, AND SOUTH KOREA AND THE NEED FOR IT IN THE TWENTIETH CENTURY
Publication Type journal
Publisher Journal of Legal, Ethical and Regulatory Issues
Publication Authors Okubor Cecil Nwachukwu, Princess Ajudua
Year Published 2023-02-02
Abstract Nuclear weapons do exist, and they are not going away anytime soon; opportunities to
reconsider how and in what capacity to use them are on the horizon. The essay analyzes nuclear
weapons proliferation and the need for nuclear weapons in the twenty-first century. It argues
that a defense-based proliferation theory to explain nuclear weapons' limited dispersion. By
examining the spread of nuclear weapons in detail and estimating the overall impact of the
securities. The strategic dimension of the proliferation process is being studied, as well as the
centuries-old roles/needs for nuclear weapons in facing new threats in the context of new
policies and limits on what is required to deter them. It finds out that nuclear weapons'
importance and position are no longer as clear as they once were, since technological
advancements have created challenges and hurdles that have reshaped nuclear weapons'
function. As a result, it pushes for a consensus on the need for nuclear weapons in the twentyfirst century, based on existing realities.
Publication Title Nigeria Trademark Regime: A Comparative Analysis With South Africa And Ghana
Publication Type journal
Publisher BALTIC JOURNAL OF LAW & POLITICS A Journal of Vytautas Magnus University
Publication Authors Dr. Okubor Cecil Nwachukwu1* Omonemu Edewor Tony2
Year Published 2023-03-03
Abstract The paper examines the comparative analysis of Nigeria's trademark laws with those in South Africa and
Ghana is its main objective. This is justified by the fact that such a comparison will not only highlight the
shortcomings of the Nigerian trademark system, but will also guide reform initiatives aimed at improving
trademark management. In this paper, both comparative and qualitative methods were used to make the
case for reforming the Nigeria trademark regime. The article identifies crucial areas of the Nigerian
trademark regime that demand updating. Additionally, it is discovered that the Nigerian trademarks regime
does not grant a trademark application or prospective user a broad variety of advantages over those that
exist in other jurisdictions. In order to reflect current developments in product/service identification, the
report consequently suggests that a new Trademark Act be passed that is modeled after the existing
trademark laws in Ghana and South Africa.
Publication Title Comparative Analysis Of The Remedy Of Rectification Under The Nigeria And Ghana Trademark Act
Publication Type journal
Publisher BALTIC JOURNAL OF LAW & POLITICS A Journal of Vytautas Magnus University
Publication Authors Dr. Okubor Cecil Nwachukwu1*, Omonemu Edewor Tony2
Year Published 2022-02-02
Abstract Trademarks are frequently used by product owners to introduce their goods and services into the
marketplace. The article investigates the remedy of correction in the Nigerian and Ghanaian Trademark Act
in order to avoid a situation where similar trademarks are permitted to co-exist and later result in confusion.
The paper takes a doctrinal stance that is based on tracing the following concepts: the definition of a
trademark as a subset of industrial property; the justification for trademarks; trademark registration and
the rights conferred by registration; trademark infringement; and the remedy of rectification as provided
under the Nigerian and Ghanaian Trademark Acts. The study finds that in Nigeria and Ghana, laws have
been passed to address the many trademark-related issues. These laws include detailed definitions of what
constitutes trademark infringement and what qualifies as registrable trademarks. The Act's single remedy
for rectification is unquestionably burdensome in both geographic regions, as shown by the provisions, and
the study makes the case for its revision in upcoming legislation.
Publication Title A Comparative Analysis Of Copyright Enforcement Regime In Nigeria
Publication Type journal
Publisher BALTIC JOURNAL OF LAW & POLITICS A Journal of Vytautas Magnus University
Publication Authors 1*Dr. Okubor Cecil Nwachukwu, Dr. Gaga Wilson Ekakitie
Year Published 2022-03-03
Abstract Giving the owner the sole right to use the intellectual property and the authority to forbid unauthorized use
is the fundamental purpose of intellectual property rights. In comparison to other jurisdictions, Nigeria faces
a significant issue in the enforcement of intellectual property rights. Copyright is the most prevalent
intellectual property right. With an emphasis on the remedies available to a copyright owner when there
has been an infringement, the purpose of this study is to evaluate the enforcement mechanisms and laws
now in place in Nigeria. In order to ascertain whether poor law enforcement is, in fact, a key militating
element in the fight against the high rate of copyright infringement in the nation, comparisons with other
jurisdictions must be done. By investigating the agencies with the authority to enforce intellectual property
rights, copyright infringement in Nigeria, the copyright enforcement system in Nigeria, and a comparative
analysis of enforcement provisions in some other jurisdictions, the paper places the discourse in its proper
context. The study discovered that, in comparison to other jurisdictions, Nigeria's weak copyright
enforcement regime is mostly attributable to the absence of adequate enforcement laws. Therefore, the
study suggests that in order to establish a more effective enforcement system than other jurisdictions, it is
necessary to both optimize the current enforcement mechanisms and alter the Nigeria copyright Act.
Publication Title PROTECTING POSITIVE SOVEREIGNTY IN A GLOBALIZED WORLD
Publication Type journal
Publisher Journal of Legal, Ethical and Regulatory Issues
Publication Authors Okubor Cecil Nwachukwu, University of Delta Omonemu Edewor Tony, University of Delta
Year Published 2022-05-05
Abstract The article aims to examine whether the concept of positive sovereignty can be useful in
understanding which global political justice issues the current international setting raises, and
which new institutional solution if any could successfully tackle them. The article adopts a
doctrinal approach based on tracing: the problems of sovereignty inherent in the fundamental
assumption and ideas of Plato's political epistemology; negative and positive sovereignty in
addressing the idea that the problem solves The article finds out that a global systemic factor
can hinder positive sovereignty, and global order could be politically unjust in that it creates
unjustifiable systemic obstacles to positive sovereignty. Therefore, the article concludes that
what we need is global (political) solutions to global (political) problems by setting up more
powerful and independent regulatory institutions to address some of the global systemic barriers
to positive state sovereignty.
Publication Title Role of Copyright Institutions and Enforcement Agencies in the Digital and Online Dissemination of Copyright Works
Publication Type journal
Publisher Beijing Law Review, 2022, 13, 594-613
Publication Authors Okubor Cecil Nwachukwu, Omonemu Edewor Tony
Year Published 2022-03-13
Abstract Digital and online dissemination of copyright works contributes in meaningful ways to the achievement of social inclusion and cultural diversity. This is
because it provides a medium which affords a worldwide audience by projecting cultural heritage, promoting socio-economic development, supporting
foreign direct investment and expansion of the Nigeria market. It is the aim
of this paper to examine the role and challenges of the copyright institutions
and enforcement agencies that prevent them from performing optimally. It is
also the aim of the paper to examine: the impact of digital technology on copyrightable work; the adequacy of existing and emerging responses to the
phenomenon and to what extent does the existing legal framework in Nigeria
cater for the traditional as well as new technology paradigms, which give reason for an examination of existing legal regime under Nigeria’s copyright law.
The paper situates the discourse in its proper context by undertaking: an examination of the powers, functions and challenges of the various copyright
institutions and enforcement agencies in fighting infringement; the Nigeria
Copyright Act—substantive provisions and the Nigeria digital and online
dissemination of copyright works. The paper found out that digital technology has a strong impact on the attainment of these objectives, both in terms of
opportunities for profitable exploitation, and as a challenge which exacerbates
the problem of infringement. Therefore, the paper proposes that these issues
need to be addressed through law reforms to address issues relevant to the
right of copyright owners online by putting in place a suitable legal framework. Also necessary is logistic, technical support and creation of awareness
levels of the implication and available options for right holders.
Publication Title Regulatory Response to Copyright Protection in an Online and Digital Environment: A Comparative Analysis
Publication Type journal
Publisher Beijing Law Review
Publication Authors Okubor Cecil Nwachukwu1, Kwubosu Ikechukwu2
Year Published 2022-03-13
Abstract The necessity to bring some sanity into the activities associated with the creation of copyright works and to address the egregious infringement of copyright in the nation is positively addressed by regulations. The current condition and difficulties with copyright enforcement in the online and digital environment are examined in this essay. It also looks at the regulatory measures taken to deal with the pervasive issue of piracy. By looking into the main issues of copyright protection, the nature and impact of copyright protection, the online and digital world, comparative analysis, and the Regulatory response to digital technology, the article places the topic in its proper doctrinal perspective. The study discovered that while Nigeria’s current regulatory response regime appears to be trying its best, it falls short when compared to other jurisdictions around the world. It is advised that a framework be developed to align with global best practices.
Publication Title JUDICIAL ROLE IN THE DEVELOPMENT OF INTELLECTUAL PROPERTY LAW IN NIGERIA
Publication Type journal
Publisher Commonwealth Law Review Journal
Publication Authors Cecil Nwachukwu Okubor* & Kesiena Urhibo*
Year Published 2022-02-02
Abstract When the courts make historic decisions, doctrines, and pronouncements, the importance of
the court's role in interpreting the law is most clear. In this context, the courts are in charge of
shaping jurisprudence and deciding the legal underpinnings. This article focuses on the larger
context and framework in which the court's role in the interpretation and growth of Nigerian
intellectual property laws can be analyzed. Where does Nigerian intellectual property law
exist? It takes a conceptual approach, tracing intellectual property law and the courts' role. It
also analyzes some recent case law that can be used to determine judicial power and the
function of the court in the evolution of IP law. With a few notable exceptions, the overall
interpretative function has been less than ideal, according to the article. It thus suggests a more
pragmatic and constructive judicial approach to the interpretation of IP legislation, particularly
given the growing importance and contribution of IP to national development, as well as the
need for a socially responsive policy and legal framework for an effective intellectual property
right regime.
Publication Title Top core elements of the insider trading and market manipulation offences in Nigeria and South Africa
Publication Type journal
Publisher Commonwealth Law Bulletin
Publication Authors Okubor Cecil Nwachukwu
Year Published 2020-10-30
Abstract This article discusses top core elements of offenses of insiders trading and market manipulation in terms of the different legislation in those areas. The article finds out that, despite attempting to test insider deals, insider dealing activity is still struggling due to incentives to increase profits. Therefore, a constructive recommendation that could be used to improve the curbing of market abuse practices in these financial market regions has been made to include, businesses must be required to disclose all information and communication concerning the value of their shares and to put in place tighter disclosure rules.
Publication Title COPYRIGHT ADAPTATION AND CONSTRAINTS WITHIN THE FILM INDUSTRY IN NIGERIA
Publication Type journal
Publisher Russian Journal
Publication Authors Dr. Okubor Cecil Nwachukwu1*, Dr. Gaga Wilson Ekakitie2
Year Published 2023-11-10
Abstract The contentious topic of copyright, which primarily safeguards the owner's economic rights, has dominated discussions and arguments. This essay's goal is to review copyright regulations for adaptation and the limitations or flaws in Nigeria's film industry. The article used a qualitative and doctrinal approach, drawing on textual sources, journals, and the guidelines of Nigeria's copyright legislation, to explore the following topics: the definition and method of filmmaking; the idea and eligibility of copyrightable works; the rights that copyrights grant to owners; and the legal requirements and remedies for copyright infringement. By highlighting specific flaws in the Nigerian copyright law as it relates to the film and video industries, the article exposes the law's ineffectiveness and, on the basis of this exposition, suggests remedies that, if implemented, would result in a stronger and more effective copyright law. The article discovered that the current copyright law is toothless, senile, and lacking in bite.
Publication Title Doctrine of Raising the Curtain of Incorporation under Nigerian Law as an Absolute Protection of liability
Publication Type journal
Publisher International Company and Commercial Law Review
Publication Authors Dr. Okubor Cecil Nwachukwu ** Dr. Edward Oh. Okumagba
Year Published 2020-08-19
Abstract This article attempts to investigate the doctrine’s pitfalls and some germane issues raised by the House of Lords in Salomon v Salomon1 on whether the doctrine is simply about shielding the company’s leaders, the company’s directors against the third party, and to what degree can the doctrine act as a shield if it is one? It adopts a doctrinal approach based on tracing contract pre-incorporation and legal identity of the corporate; the company’s definition of separate legal identity; the exercise of authority in general meetings with members by carefully considering the uncertainty resulting from the consequences of statutory drafting inadequacies, and clearing the confusion of judges. The article discovers that the company’s directors and officers are predisposed to use the company as a front to conduct some shoddy business deals and that, under the pretext of furthering the company’s business, there is a lack of legislation for the unlawful exercise of the directors’ and officers’ powers. Therefore, it proposes that s.63 of the Nigerian Companies Acts Allied Matters Act be revised to ensure that companies’ “conversion” and “re-registration” processes are stricter in order to prevent the promoters from manipulating innocent third parties.
Publication Title Doctrine of Raising the Curtain of Incorporation under Nigerian Law as an Absolute Protection of liability
Publication Type journal
Publisher International Company and Commercial Law Review
Publication Authors Dr. Okubor Cecil Nwachukwu ** Dr. Edward Oh. Okumagba
Year Published 2020-08-19
Abstract This article attempts to investigate the doctrine’s pitfalls and some germane issues raised by the House of Lords in Salomon v Salomon1 on whether the doctrine is simply about shielding the company’s leaders, the company’s directors against the third party, and to what degree can the doctrine act as a shield if it is one? It adopts a doctrinal approach based on tracing contract pre-incorporation and legal identity of the corporate; the company’s definition of separate legal identity; the exercise of authority in general meetings with members by carefully considering the uncertainty resulting from the consequences of statutory drafting inadequacies, and clearing the confusion of judges. The article discovers that the company’s directors and officers are predisposed to use the company as a front to conduct some shoddy business deals and that, under the pretext of furthering the company’s business, there is a lack of legislation for the unlawful exercise of the directors’ and officers’ powers. Therefore, it proposes that s.63 of the Nigerian Companies Acts Allied Matters Act be revised to ensure that companies’ “conversion” and “re-registration” processes are stricter in order to prevent the promoters from manipulating innocent third parties.
Publication Title Doctrine of Raising the Curtain of Incorporation under Nigerian Law as an Absolute Protection of liability
Publication Type journal
Publisher International Company and Commercial Law Review
Publication Authors Dr. Okubor Cecil Nwachukwu ** Dr. Edward Oh. Okumagba
Year Published 2020-08-19
Abstract This article attempts to investigate the doctrine’s pitfalls and some germane issues raised by the House of Lords in Salomon v Salomon1 on whether the doctrine is simply about shielding the company’s leaders, the company’s directors against the third party, and to what degree can the doctrine act as a shield if it is one? It adopts a doctrinal approach based on tracing contract pre-incorporation and legal identity of the corporate; the company’s definition of separate legal identity; the exercise of authority in general meetings with members by carefully considering the uncertainty resulting from the consequences of statutory drafting inadequacies, and clearing the confusion of judges. The article discovers that the company’s directors and officers are predisposed to use the company as a front to conduct some shoddy business deals and that, under the pretext of furthering the company’s business, there is a lack of legislation for the unlawful exercise of the directors’ and officers’ powers. Therefore, it proposes that s.63 of the Nigerian Companies Acts Allied Matters Act be revised to ensure that companies’ “conversion” and “re-registration” processes are stricter in order to prevent the promoters from manipulating innocent third parties.
Publication Title Doctrine of Raising the Curtain of Incorporation under Nigerian Law as an Absolute Protection of liability
Publication Type journal
Publisher International Company and Commercial Law Review
Publication Authors Dr. Okubor Cecil Nwachukwu ** Dr. Edward Oh. Okumagba
Year Published 2020-08-19
Abstract This article attempts to investigate the doctrine’s pitfalls and some germane issues raised by the House of Lords in Salomon v Salomon1 on whether the doctrine is simply about shielding the company’s leaders, the company’s directors against the third party, and to what degree can the doctrine act as a shield if it is one? It adopts a doctrinal approach based on tracing contract pre-incorporation and legal identity of the corporate; the company’s definition of separate legal identity; the exercise of authority in general meetings with members by carefully considering the uncertainty resulting from the consequences of statutory drafting inadequacies, and clearing the confusion of judges. The article discovers that the company’s directors and officers are predisposed to use the company as a front to conduct some shoddy business deals and that, under the pretext of furthering the company’s business, there is a lack of legislation for the unlawful exercise of the directors’ and officers’ powers. Therefore, it proposes that s.63 of the Nigerian Companies Acts Allied Matters Act be revised to ensure that companies’ “conversion” and “re-registration” processes are stricter in order to prevent the promoters from manipulating innocent third parties.
Publication Title Doctrine of Raising the Curtain of Incorporation under Nigerian Law as an Absolute Protection of liability
Publication Type journal
Publisher International Company and Commercial Law Review
Publication Authors Dr. Okubor Cecil Nwachukwu ** Dr. Edward Oh. Okumagba
Year Published 2020-08-19
Abstract This article attempts to investigate the doctrine’s pitfalls and some germane issues raised by the House of Lords in Salomon v Salomon1 on whether the doctrine is simply about shielding the company’s leaders, the company’s directors against the third party, and to what degree can the doctrine act as a shield if it is one? It adopts a doctrinal approach based on tracing contract pre-incorporation and legal identity of the corporate; the company’s definition of separate legal identity; the exercise of authority in general meetings with members by carefully considering the uncertainty resulting from the consequences of statutory drafting inadequacies, and clearing the confusion of judges. The article discovers that the company’s directors and officers are predisposed to use the company as a front to conduct some shoddy business deals and that, under the pretext of furthering the company’s business, there is a lack of legislation for the unlawful exercise of the directors’ and officers’ powers. Therefore, it proposes that s.63 of the Nigerian Companies Acts Allied Matters Act be revised to ensure that companies’ “conversion” and “re-registration” processes are stricter in order to prevent the promoters from manipulating innocent third parties.
Publication Title Doctrine of Raising the Curtain of Incorporation under Nigerian Law as an Absolute Protection of liability
Publication Type journal
Publisher International Company and Commercial Law Review
Publication Authors Dr. Okubor Cecil Nwachukwu ** Dr. Edward Oh. Okumagba
Year Published 2020-08-19
Abstract This article attempts to investigate the doctrine’s pitfalls and some germane issues raised by the House of Lords in Salomon v Salomon1 on whether the doctrine is simply about shielding the company’s leaders, the company’s directors against the third party, and to what degree can the doctrine act as a shield if it is one? It adopts a doctrinal approach based on tracing contract pre-incorporation and legal identity of the corporate; the company’s definition of separate legal identity; the exercise of authority in general meetings with members by carefully considering the uncertainty resulting from the consequences of statutory drafting inadequacies, and clearing the confusion of judges. The article discovers that the company’s directors and officers are predisposed to use the company as a front to conduct some shoddy business deals and that, under the pretext of furthering the company’s business, there is a lack of legislation for the unlawful exercise of the directors’ and officers’ powers. Therefore, it proposes that s.63 of the Nigerian Companies Acts Allied Matters Act be revised to ensure that companies’ “conversion” and “re-registration” processes are stricter in order to prevent the promoters from manipulating innocent third parties.
Publication Title Doctrine of Raising the Curtain of Incorporation under Nigerian Law as an Absolute Protection of liability
Publication Type journal
Publisher International Company and Commercial Law Review
Publication Authors Dr. Okubor Cecil Nwachukwu ** Dr. Edward Oh. Okumagba
Year Published 2020-08-19
Abstract This article attempts to investigate the doctrine’s pitfalls and some germane issues raised by the House of Lords in Salomon v Salomon1 on whether the doctrine is simply about shielding the company’s leaders, the company’s directors against the third party, and to what degree can the doctrine act as a shield if it is one? It adopts a doctrinal approach based on tracing contract pre-incorporation and legal identity of the corporate; the company’s definition of separate legal identity; the exercise of authority in general meetings with members by carefully considering the uncertainty resulting from the consequences of statutory drafting inadequacies, and clearing the confusion of judges. The article discovers that the company’s directors and officers are predisposed to use the company as a front to conduct some shoddy business deals and that, under the pretext of furthering the company’s business, there is a lack of legislation for the unlawful exercise of the directors’ and officers’ powers. Therefore, it proposes that s.63 of the Nigerian Companies Acts Allied Matters Act be revised to ensure that companies’ “conversion” and “re-registration” processes are stricter in order to prevent the promoters from manipulating innocent third parties.
Publication Title Doctrine of Raising the Curtain of Incorporation under Nigerian Law as an Absolute Protection of liability
Publication Type journal
Publisher International Company and Commercial Law Review
Publication Authors Dr. Okubor Cecil Nwachukwu ** Dr. Edward Oh. Okumagba
Year Published 2020-08-19
Abstract This article attempts to investigate the doctrine’s pitfalls and some germane issues raised by the House of Lords in Salomon v Salomon1 on whether the doctrine is simply about shielding the company’s leaders, the company’s directors against the third party, and to what degree can the doctrine act as a shield if it is one? It adopts a doctrinal approach based on tracing contract pre-incorporation and legal identity of the corporate; the company’s definition of separate legal identity; the exercise of authority in general meetings with members by carefully considering the uncertainty resulting from the consequences of statutory drafting inadequacies, and clearing the confusion of judges. The article discovers that the company’s directors and officers are predisposed to use the company as a front to conduct some shoddy business deals and that, under the pretext of furthering the company’s business, there is a lack of legislation for the unlawful exercise of the directors’ and officers’ powers. Therefore, it proposes that s.63 of the Nigerian Companies Acts Allied Matters Act be revised to ensure that companies’ “conversion” and “re-registration” processes are stricter in order to prevent the promoters from manipulating innocent third parties.
Publication Title AN APPRAISAL OF THE REGULATORY FRAMEWORK FOR THE PROTECTION OF CONSUMERS IN THE COMMUNICATIONS (GSM)
Publication Type journal
Publisher JOURNAL OF CORPORATE AND COMMERCIAL LAW & PRACTICE
Publication Authors C. N. OKUBOR
Year Published 2016-11-15
Abstract The communications sector in Nigeria has witnessed enormous growth since 1992 when it was liberalised and deregulated. However, much more significant developments have been witnessed since 2001 when the Global System for Mobile Networks (GSM) licensed to private operators in the sector. This article examines the existing legal and institutional framework for the operations of GSM provides in Nigeria. The aim is to determine how the regulatory framework in the sector has improved the quality of service provided to subscribers by the GSM operators. The article reveals that in spite of the elaborate legal and institutional framework for the regulation of GSM operators in Nigeria, the services are far from being satisfactory and consumers in the sector do not feel adequately protected. Accordingly, the article recommends the enactment of a ‘generic competition law’ in Nigeria, which would, along with other measures, help to address the inadequacies of Nigeria’s legal framework in the communication sector.
Publication Title Examination of the Legal Effect of Regulation of Trademarks in Nigeria
Publication Type journal
Publisher Scientific Research Publication
Paper Link https://doi.org/10.4236/blr.2022.133036
Publication Authors Okubor Cecil Nwachukwu, Nobert Chukwuka Okolie
Year Published 2023-03-09
Abstract Trademark as a branch of intellectual property contributes immensely to the
economic growth and development of many nations around the world and
Nigeria is not an exception. The aim of this paper is to examine the legal effect
of registration of trademark with a view to enhancing the economic efficiency
of the marketplace by making the products and producers easier to
identify by consumers. The article adopts a doctrinal approach based on
tracing the meaning and types of trademark, registrable and non-registrable
trademark, reasons for trademark registration, procedure for registration of
trademark, and the legal effects of registration of trademark in Nigeria. The
article finds out that the law, practice, and procedures for registration of
trademarks are provided for in the Nigeria Trademark Act. However, the
provisions of the Act still remains as it was copied from the United Kingdom
Trademark Act of 1938 without any substantial amendment to bring the provisions
in tandem with international best practices. The paper therefore recommends
that the relevant authorities should take concrete steps to review
or amend the present Trademark Act to meet the growing trends in the international
sphere. With this, it is expected that the practice of Trademark
will blossom to an acceptable international standard in Nigeria.
Publication Title WEAKNESS OF CAPITAL MARKETS' CORPORATE GOVERNANCE INSTRUMENTS IN TACKLING BUSINESS CAPTURE OF STATE AND CRONYISM IN NIGERIA
Publication Type journal
Publisher Obafemi Awolowo University Law Journal
Publication Authors Okubor Cecil Nwachukwu*
Year Published 2017-09-15
Abstract The paper aims at establishing appropriate framework conductive to good corporate governance in the Nigeria capital market. it examines the problem of weak corporate governance which is responsible for someone recent corporate failures. In the bid to achieve this objective, resort is made to a doctrinal methodology, wherein relevant primary and secondary source materials were utilized. This includes a critical examination of relevant statutory provisions, judicial decisions and scholarly literatures. The information obtained through these sources was subjected to a contextual and descriptive analysis. The paper finally reaches its findings by revealing that the concept of corporate governance is merely a system of ensuring that the fiction of corporate entities continues to provide a vehicle for investors to undertake business risk, create wealth and economic development, without perpetuating fraud or other forms of abuse on the investors and the general public. The paper therefore recommends that the Nigeria capital market can move towards best global practice by learning from the experience of developed capital market. It also recommends that regulators do adopt the OECD principles of corporate governance in tackling business
capture of state and cronyism in Nigeria.
Publication Title NUCLEAR PROLIFERATION AND THE NEW WORLD ORDER: WHAT ROLE FOR INTERNATIONAL LAW? *
Publication Type journal
Publisher IRLJ
Publication Authors NWACHLKWL & OGIR1BO
Year Published 2021-11-10
Abstract The article discusses the role of international law in nuclear proliferation and the new world order. It adopts a doctrinal approach hinged on tracing: international laws of nuclear proliferation, current world order, and the role of international law by making insightful consideration on the need for a global framework for responsible nuclear conduct, arms control and disarmament, realistic enough to gain traction while capturing the aspiration of a worldfree of nuclear dangers, that is at least as strong as 60 years ago, when arms control was first introduced. The article reveals that on the way to a new world order, we do not yet know, disorder is the near normal. It therefore recommends that unless there is a change of security thinking in the United States - the leading military power - nuclear arms control and disarmament has a bleak future.
Publication Title The Implications of Withholding Tax on Dividend and Stamp Duties on Capital Market: The Nigerian Experience in the Global Financial Crash
Publication Type journal
Publisher The Journal of the Nigerian Institute of Advanced Legal Studies
Publication Authors Okubor Cecil Nwachukwu
Year Published 2019-11-15
Abstract The article aims to examine the implications of withholding tax on dividend and stamp duties on capital market in the global financial crash. The article argues that government has failed to develop mechanism that will support sensitive companies that could face financial crisis as in the case with developed countries. In the bid to achieve this objective, resort is made to adopting a doctrinal research methodology, wherein relevant primary and secondary source materials were utilized. This includes a critical examination of relevant statutory provisions, case law and scholarly literature. The information obtained through these sources was subjected to a contextual and descriptive analysis. The article finally reaches its findings by revealing that the global financial crash has much to do with the crash of stock/prices in the Nigerian Stock Exchange market, dwindling government revenue, massive reduction in capital inflow, and thereby having serious consequences on investment mobility as in taxation of withholding tax on dividends and stamp duties. The article therefore recommends that the Central Bank of Nigeria should continue to monitor the level of liquidity in the system so as to maintain a reasonable balance of cash flow in the economic system as part of the measures to stabilize the Nigerian stock market.
Publication Title THE WINDOW AND COLLAPSE OF COMMON LAW EVIDENTIAL RULES IN NIGERIA: REFLECTION ON SECTION 3 OF THE EVIDENCE ACT NO. 18 2011.
Publication Type journal
Publisher Faculty of Law Obafemi Awolowo University
Publication Authors Dr. Okubor Cecil Nwachukwu* & Dr. Edward O. Okumagba**
Year Published 2019-08-14
Abstract The article attempts a comparative analysis of Section 5(a) of the repealed Act and Section 3 of the extant Act to determine to what extent the law has changed. It further examines the provisions of the Evidence Act to find out whether Common Law evidentiary rules of evidence have collapse or still permissible in Nigerian courts. The article adopts a doctrinal approach to trace the history and sources of the law of evidence in Nigeria; an examination of Section 3 (a) of the Act and the effect of the exclusion of Section 5(a) of the repealed Act from the Evidence Act, 2011, by making insightful consideration under the law to probe its justification. The article finds out that by virtue of Section 3 of the Evidence Act No 18,2011, Nigerian courts can no longer apply common law rules of Evidence that have not been enacted as part of the 2011 Act. It therefore recommends that plethora of judicial pronouncement from our courts on the matter of evidence stare us in the race in our various law reports from the length and breadth of the country and a perusal of the Act shows that to a large extent, the Act reflects a rich code on the law of evidence. Section 3 of the Evidence Act has indeed saw to the closing of the window and collapse of common law evidential rules unless those fortunate enough to have been codified.
Publication Title LEGAL EVALUATION OF THE IMPACT OF CAPITAL GAINS TAX ON SHARES, ON THE NIGERIA STOCK MARKET
Publication Type journal
Publisher Redeemer's University Law Journal. (RUNLAWJ Vol. I, Ft. 2)
Publication Authors Okubor Cecil Nwachukwu
Year Published 2018-12-11
Abstract The impact of capital gains tax on shares on the quoted prices on the Nigeria Stock Market are extensively discussed in this article. Accordingly, this article reveals that taxation of capital gains in Nigeria is essential. It found out that there has been a happy trend of rising share value as a result of the growth of the real earning power with demand for shares outstripping supply and the growing dividend payment of companies. The article therefore recommends that, to exclude capital gains from taxation will be not only to deprive the country of a fruitful source of revenue, but also to open up wide opportunities for tax avoidance and tax evasion as a limited liability company will be used as a cloak to conceal taxable income as capital gains.
Publication Title Top core elements of the insider trading and market manipulation offences in Nigeria and South Africa
Publication Type journal
Publisher Commonwealth Law Bulletin
Publication Authors Okubor Cecil Nwachukwu
Year Published 2020-10-30
Abstract This article discusses top core elements of offenses of insiders trading and
market manipulation in terms of the different legislation in those areas. The
article finds out that, despite attempting to test insider deals, insider dealing
activity is still struggling due to incentives to increase profits. Therefore, a
constructive recommendation that could be used to improve the curbing of
market abuse practices in these financial market regions has been made to
include, businesses must be required to disclose all information and communication
concerning the value of their shares and to put in place tighter disclosure
rules
Publication Title Controversy in the Implementation of the Income Tax (Transfer Pricing) Regulation, 2012
Publication Type journal
Publisher Kogi State University Law Journal
Publication Authors Okubor C Nwachukwu*
Year Published 2021-11-11
Abstract The article examines the controversy surrounding the implementation of the Income Tax (Transfer Pricing) Regulation of 2012. The article adopts a doctrinal approach to trace the scope, methods, reporting, manipulation, offences, planning and the controversy surrounding its implementation, by making insightful consideration under the regulation to probe its justification. The article finds out that the future of the implementation of the Nigeria Transfer Pricing Regulation depends on the reporting and compliance requirement not being in conflict. The article recommends that the regulation must not have a life of their own and must be solely for the purpose of giving effect to its provisions and that in so far as these limits are kept, Nigeria can begin to look forward to a high tax yield from the implementation of the Income Tax (Transfer Pricing) Regulation of 2012.
Publication Title Corporate Governance Practice and the Regulatory Challenges of the Financial Reporting Council of Nigeria Arc 2011: Contemporary Matter Arisingrt
Publication Type journal
Publisher Law of the Federation of Nigeria
Publication Authors Okubor Cecil Nwachukwu
Year Published 2019-07-11
Abstract The main purpose of legislation for corporate governance is to monitor and mitigate the risk of fraud, mismanagement and other forms of misdeeds in running the affairs of companies.
Publication Title Achieving Sustainable Development Goals through International Environmental Law Principles
Publication Type journal
Publisher Journal of International Energy and Environmental Law
Publication Authors Okubor Cecil Nwachukwu
Year Published 2018-12-13
Abstract This paper aims to unravel how to employ the principle and concept of international environmental law in achieving sustainable development goals.
Publication Title Delegated Legislation in Nigeria, Card Readers in the Nigerian Electoral Process and the Propriety of the Supreme Court's Decision in Nyesom Wike & ANOR V Dakuku Peterside & ORS (2016) 1 NWLR (PT.1492) SC 71
Publication Type journal
Publisher Ajayi Crowther University Law Journal
Publication Authors J. O. ODION AND C. N. OKUKOR
Year Published 2015-08-12
Abstract This essay examined the Supreme Court's decision in the election petition that emanated from the Governorship election held on the 14th of April 2015 in Rivers State.
Publication Title A Reflection of Receivership and Income Tax Enforcement of Tax Liability in Nigeria
Publication Type journal
Publisher Ahmadu Bello University Law Journal
Publication Authors Okubor Cecil Nwachukwu
Year Published 2017-12-20
Abstract Tax is a Statutory imposition of certain charge on persons, whether legal or artificial, on their transactions or property by the taxing authirity on behalf of the relevant government as revenue accruing to the government for public purposes This paper will discuss the concept of receivership, particularly in the ambit of tax debt enforcement.
Publication Title Changing Perspectives in the Law and Practice of Taxation in Nigeria
Publication Type Monograph
Publisher KWASU LAW JOURNAL
Publication Authors Okubor Cecil Nwachukwu
Year Published 2020-06-17
Abstract Tax audit and investigation are major means of ensuring compliance with the tax law. More specifically, the aim is mainly to curb evasion by ensuring tat tax due are paid fully, encouraging voluntary tax comliance and taxpayers to imbibe positive tax culture undertaken after the period prescribe by the law for filling voluntary assessment had lapsed or after a taxpayer had paid in part or refuse to pay
Publication Title AN ASSESSMENT OF THE ROLE OF THE STANDARDS ORGANIZATION OF NIGERIA IN THE CERTIFICATION AND SUSTENANCE OF QUALITY PRODUCTS IN THE NIGERIAN MARKET
Publication Type Technical Report
Publisher A BOOK OF READING ON CURRENT LEGAL ISSUES
Publication Authors ODION JOB OHIOMA AND OKUBOR CECIL NWACHUKWU
Year Published 2016-06-08
Abstract This essay examine the power and functions of the Standard Organization of Nigeria in the certification of goods manufactured, imported and supplied to consumers in Nigeria. The argument proffered is that the Organization should be wary, lest in the exercise of its powers of certification and approval, it unwittingly becomes an advertisement agency for the manufacturers and suppliers of the regulated product
Publication Title RE-APPRAISING THE JURIDICTIONAL CONFLICT BETWEEN THE FEDERAL HIGH COURT AND THE STATE HIGH COURT UNDER THE 1999 CONSTITUTION (AS AMENDED))
Publication Type journal
Publisher DELSU LAW REVIEW
Publication Authors Okubor Cecil Nwachukwu
Year Published 2014-06-24
Abstract This essay proposes to draw a further search light on this brewing controversy and purposes to show that unless a precise delineation of powers between the two Courts is done under the Constitution, the matter may continue as an academic exercise for long
Publication Title AN EXPOSITION OF THE CHALLENGES OF ASSIGNEMNT OF OBLIGATIONS UNDER A CHARTER PARTY CONTRACT
Publication Type journal
Publisher EBSU LAW JOURNAL
Publication Authors Okubor Cecil Nwachukwu
Year Published 2019-06-19
Abstract The basic rudiments of this formidable carriage of goods practice have not been home grown in Nigeria, but the influence of English common law and uniform international commercial law have come handy in the adjudication and application of this concept under the Nigeria trade law. Therefore, this article seeks to examine in the main the challenges of assignment of obligations of this form of commercial transaction. This is with a view to expose the impact of the same in a developing economy like Nigeria. This paper will employ doctrinal methodology in achieving the objective of laying bare the home grown application of trade law practice of charter party in Nigeria.. The paper finally reaches its findings by revealing problems associated with assignment and transfer of rights and liabilities.
Publication Title LEGAL CHALLENGES TO THE ADMINISTRATION AND COMPUTATION OF VALUE ADDED TAX IN NIGERIA
Publication Type journal
Publisher EBSU LAW JOURNAL
Publication Authors Okubor Cecil Nwachukwu
Year Published 2018-11-28
Abstract Nigeria Value Added Tax rate is among the least in Africa and indeed the world. Unfriendly tax policies in the administration of value added tax could lead to
capital flight in this age of borderless world where Taxpayers have opportunities
to minimize their tax liabilities. Effective and efficient administration of value
added tax in Nigeria have the potential for decimating our government's capacity
to generate needed revenue and as such there must be a conscious reawakening
of the citizens to the effectiveness of taxation as a developmental tool. Hence, the
paper aims at charting the way forward for effective and efficient administration
in the computation of value added tax in Nigeria and offering solutions to the
challenges hindering a robust tax regime. In the bid to achieve these objectives.
resort is made to adopting a doctrinal research methodology, wherein relevant
primary and secondary source materials were utilized. These include: a critical
examination of relevant statutory provisions of the Act, case laws and scholarly
literature. The information obtained through these sources was subjected to a
contextual and descriptive analysis to resolve these challenges. The paper finally
reaches its findings by revealing the scope and rate of imposition of tax in
selected African countries and computation of tax due, the challenges
confronting VAT in Nigeria and what may become of it in future. The paper
therefore recommends that the government should put in place an effective and
efficient tax administrative machinery which includes efficient assessment,
collection and enforcement strategies which is purely the responsibilities of tax
administrators and regulators o resolve the challenges inherent in the administration and computation of value added tax in Nigeria.
Publication Title Controversy in the Implementation of the Income Tax (Transfer Pricing) Regulation, 2012
Publication Type journal
Publisher Kogi State University Law Journal
Publication Authors Okubor C Nwachukwu"
Year Published 2021-07-14
Abstract he article examines the Controversy surrounding the
implementation of the Income Tax (Transfer Pricing) Regulation
of 2012. The article adopts a doctrinal approach to trace the scope, methods, reporting, manipulation, offences, planning and the controversy surrounding its implementation, by making insightful consideration under the regulation to probe its justification. The article finds out that the future of the implementation of the
Nigeria Transfer Pricing Regulation depends on the reporting and compliance requirement not being in conflict. The article recommends that the regulation must not have a life of their own and must be solely for the purpose of giving effect to its provisions and that in so far as these limits are kept, Nigeria can begin to look forward to a high, tax yield from the implementation of the Income Tax (Transfer Pricing) Regulation of 2012.
Publication Title A REFLECTION ON IM POSITION OF TAX AND PROFIT CHARGEABLE ON TURNOVER OF BUSINESS UNDER THE COMPANIES INCOME TAX IN NIGERIA
Publication Type journal
Publisher COOULI
Publication Authors Okubor Cecil Nwachukwu
Year Published 2018-07-25
Abstract Taxation, from time immemorial has been a common phenomenon in the quest of nations, to generate revenue lo finance governmental needs and projects. The aims and objects of the Companies Income Tax Act, is the imposition of tax by the Federal Inland Revenue Services (FIRS) and profit chargeable on turnover of business, on reasonable and fair percentage as may be determined. This has allocated strong criticisms as some people see it as destructive and inequitable to business enterprises and as such opined that the legislation is not desirable in a democratic
society like Nigeria. The article adopts a doctrinal approach lo
Irace the historical provisions on lar imposition and profit
chargeable on turnover of business in Nigerian lax system and critically assessed its legal framework by making insightful
consideration of the necessity and cause under the provision of
Companies Income Tax Act; probe into its justification and finds that income alone is not an accurate measure of tax paying ability. The article further recommends the retention of the provision in the Companies Income Tax Act but advocates strict adherence to the use of a reasonable and fair percentage while applying the provision in the imposition of la and profit chargeable on
turnover of business.
Publication Title Corporate Governance and Company Secretary under the Nigeria Law: Issues and Challenges
Publication Type journal
Publisher LPDR
Publication Authors Okubor Cecil Nwachukwu
Year Published 2016-02-16
Abstract A company secretary is an essential tool for good corporate governance Without the company secretary the quest for good corporate governance will be illusory and practically unattainable notwithstanding the scholarship of this industry concerned. The paper attempt to x-ray the indispensable roles which a company secretary plays in the administration or management of a corporate body and the immense need to
deploy the office of the secretary in guaranteeing good corporate governance under the extant legal regime. In the bid to achieve these objectives, resort is made to adopting a doctrinal research methodology, wherein relevant primary and secondary
source materials were utilized. The informal lion obtained through these sources was
subjected to a contextual analysis. The paper finally reaches its findings by revealing
that in many corporate business, the role of a company secretary in the firm isConfined to clerical or secretarial in the usual sense. This situation operates to stile
progressive innovations required in modern commercial and industrial business which
reckons with the secretary as occupying a pivotal stand in ensuring good corporate
governance. The paper further reveals that there has been a lot of noise in terms of getting companies to imbibe corporate governance in Nigeria, it emphasizes the needs tor companies to imbibe the principle, not just as a trending issue, but as Something that should be allowed to permeate into the structure and governance of Corporate bodies. The paper therefore recommend that the provision of the
Companies and Allied Matters Act relating to the role of company secretary should
be enlarged to include fiduciary duties akin to those of company director given the elevation of the former in the current legal regime. It further recommends that the company secretary is poised to invariably assume governance duties given its
capacities to advise directors on compliance with legal requirements to ensure effective corporate governance practice.
Publication Title An Examination of the Legal Instrument On the Protection of The Rights of Internally Displaced Person (1LD.P) In Africa
Publication Type journal
Publisher LCULJ
Publication Authors Okubor Cecil Nwachukwu
Year Published 2021-05-19
Abstract The paper examines the legal instrument on the protection of the rights of Internally Displaced
Person (DP) in Africa, especially the North Eastern Nigeria In the bid to achieve these objectives, resort is made to adopting a doctrinal research methodology, wherein relevant primary and secondary source materials were utilized. These Include a critical examination of relevant multilateral legally binding regional instruments and scholarly literature. The
information obtained through these sources was subjected to a contextual and descriptive
analysis. The paper finally reaches its findings by revealing that Africa needs to device strategies for strengthening protection of the rights of IDP. I further reveals that there is no specific domestic legal instrument for protection and assistance of IDPs, however, there is a bill pending before the National Assembly that seeks to domesticate the Kampala convention The paper therefore recommends that Africa states should enact national legal instruments for the protection of the rights of IDPs in all African states. Such instruments should not only adopt global standards, but should be made more elaborate and suitable to national peculiarities. It further recommends that African state should take steps to promote awareness on the rights of
IDP and the obligation of national authorities lo protect and assist IDPs including through sensitization sessions with actors directly involved in assistance and protection (e.g. camp
authorities, armed and security forces), as well as IDPs themselves.