Department of Commercial Law  -  Postgraduate Courses

LWCM 803 and 804             Company Law:         (3 Credit Units)
Company law and Policy; Development of Capitalism, realities of modern capitalism, legal history of Company Law in England and Nigeria, future of Company law in Nigeria, legal classification of companies, consequences of incorporation, corporation capacity and the ultravires rule, promoters and floatation of companies.

Company Management; distribution of corporate powers and regulation, liability, public regulation of companies, securities regulations, international dimension of company law, company collapse.

LWCM 801 and 802 -    International Economic Law:     (3 Credit Units).
The LL.M. in International Economic Law is concerned with three main themes:  globalization; regulation and governance.

Globalization – changing roles of law in the contemporary world economy; interaction between global international institutions – such as the IMF, World Bank and WTO – and regional organizations – such as the EU, NAFTA, and MERCOSUR; legal, political and economic roles of transnational corporations.

Regulation – new forms of regulation in areas such as technology, banking and telecommunications; comparative approaches to the regulation of competition, financial marketers and taxation; convergence of domestic regulatory frameworks through the process of economic liberalization

Governance – emerging, multilateral framework for foreign investment; domestic consequences of globalization in competition policy, taxation, law and the environment; national regimes for foreign investment.

LWCM 805 AND 806   Taxation:   (3 Credit Units)
Nature of Tax Administration in Nigeria, interpretation of taxing status, Nigeria Tax Base, Nature of income, Taxation of investment income in Nigeria; capital taxation , capital gain tax, petroleum profits tax, tax evasion, income tax administration in Nigeria, implementation of fiscal and tax incentives policies in Nigeria.