Abuse is one of the core issues in EU direct tax matters. Much has been written over the past years. The discussion on the interpretation and application of the different elements of the anti-abuse clauses appears to be settling. However, an equally fascinating discussion appears to be emerging:...

Introduction- Income redistribution is central to the development of any nation. However, the issue of generating incomeand its redistribution in Nigeria has been challenging overtime, with the nation depending largely on oil with littleconsideration on other sources of income. Also,...