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Unilag Law Review (2017)
  • Oluwaseun Viyon Ojo
This paper briefly examines the concept of share buyback scheme in Nigeria and the extant position of the Nigerian Law as regards the transaction. The present writer essentially places emphasis on an indepth analysis and examination of  the tax implications of the transaction from the perspectives of the tax treatment models in other jurisdictions, particularly the United States, United Kingdom and Canada. From the comparative analysis from the above mentioned jurisdictions, the writer further analyses the present position of the extant Nigerian tax statutes on the possible tax treatment of share buyback in Nigeria. It then finally recommended the possible incorporation and adoption of the tax treatment models from other similar jurisdictions examined to the Nigerian tax environment.
  • Taxation,
  • share buyback,
  • Corporate Law
Publication Date
Summer August 17, 2017
Publisher Statement
The article is a must read for all those interested in the area of taxation law in Nigeria and it is a big addition to their knowledge base.
Citation Information
Oluwaseun Viyon Ojo. "share-buyback-scheme-and-contemporary-tax-treatment-oluwaseun-viyon-ojo.pdf" Unilag Law Review Vol. No.1 Iss. No. 2 (2017) p. 49 - 72
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