In recent years, Nigeria has been making frantic efforts to turn around its economy. There is a consistent drive at improving the ease of doing business, and various investment promotion laws have also been enacted to that effect. However, we seem not to appreciate the nexus between PIL and the promotion of cross border commercial transactions. We agree with Dr Oppong that PIL has a role to play in making Nigeria attractive for international trade and commerce. International businesspersons are more interested in economies that enforce contracts, protect and secure property rights, and have simple and efficient dispute resolution mechanisms in place. Jurisdiction agreements are part of contractual terms.

This paper acknowledges that the requirement of presence of the defendant in the territory of the foreign court at the time of service ensures that the proceedings are conducted in accordance with the principles of natural justice. If the defendant was not present, the necessary originating processes may fail to reach him, or at least in good time, so as to have sufficient time to defend his case.

December 16, 2020

Dear Reader,

Judicial authority, such as Alfred C Toepfer Inc v Edokpolor (1965) NCLR 89, establish that a creditor of a foreign judgment may bring an action at common law in Nigeria, by which action he/she, in effect, seeks recognition and/or “enforcement” of that foreign judgment. The common law action has not been abolished by statute or disapproved judicially but, sadly, it is not widely understood or used by practitioners/courts in Nigeria. This is unfortunate, especially where the statutory mechanism for the enforcement of foreign judgments is certainly limited but otherwise shrouded in confusion. This paper argues for a reawakening of the common law action.

With increased cross-border transactions and investments, the significance of private international law (or conflict of laws) – the body of law that aims to resolve claims involving foreign elements – has become more accentuated than ever. Indeed, private international law rules have sometimes been invoked in resolving disputes with inter-state dimensions within the federation, especially on jurisdiction and choice of law matters. Conflict of laws has also been used to resolve disputes involving internal conflicts between various customary laws and between customary laws and the Nigerian Constitution or enabling statues, especially in the area of family law. In essence, because of its federal structure, private international law is relevant in both the inter-state and international litigation in Nigeria.

Despite the increasing popularity of MSIs, it is clear that self-regulation through this governance model is not the answer to driving corporate accountability for matters of public concern such as human rights protection. In a report released in July 2020 by MSI Integrity, a non-profit originally dedicated to understanding the human rights impact and value of MSIs, it was found that MSIs are not effective tools for holding corporations accountable for abuses, protecting rights holders against human rights violations, or providing survivors and victims’ with access to remedy. The report showed that we need to rethink the role of MSIs and the presence of an MSI in an industry should not be a substitute for public regulation.

This article reviews the policy advancements on digital taxation, the individual initiatives that some developed countries have enacted, and considers some recommendations for developing countries to address future changes. It also contains a brief analysis of the Ecuadorian VAT reform for digital services and other possible options that need to be considered by the country.

Critique comes cheaply, one may retort, but the current state of affairs is not better. Rogue countries (ironically again, led by the purported leaders of the OECD, such as the United Kingdom and France) were able to capture a share of what they believe they “deserve” in the form of taxation of the large tech MNE in various forms of “new” taxes that are supposedly external to the international tax regime and therefore not viewed as its violation.

The African Union (AU) has recently taken bold steps to integrate the continent further. In 2015 members agreed on a broad integration plan, the Agenda 2063.