In 1988, Nigeria's Federal Military Government promulgated the Arbitration and Conciliation Decree (now the Arbitration and Conciliation Act) to provide a unified legal framework for commercial arbitration throughout Nigeria. At the time of the decree's promulgation, the Federal Military Government had unlimited competence to legislate over any matter in, and for all parts of, Nigeria. However, under Nigeria's current constitutional democracy and federal structure of government, legislative powers are shared between the Federal Government and the respective state governments. This article investigates the constitutionality of the continued application of the Arbitration and Conciliation Act as federal legislation with application in all states of the federation.
In 2011 the Nigerian Federal Inland Revenue Service (FIRS) issued regulations for the certification of entities entitled to receive tax-deductible donations (the ‘Regulations’). This statute note contends that the Regulations have inadvertently excluded non-government entities from receiving tax-deductible donations, and concludes that the Regulations are in excess of the powers of the FIRS.
The National Committee on the Reform and Harmonisation of Arbitration and ADR Laws in Nigeria recommended the co-existence of a federal arbitration law (dealing with arbitration arising from international and inter-state transactions) and state arbitration laws (dealing with arbitration arising from intra-state transactions). In arriving at its conclusion, the committee relied on the ‘trade and commerce’ argument as well as the ‘pith and substance argument’. But disagreement exists regarding the scope or application of state arbitration laws vis-à-vis the federal arbitration law. Whilst anchoring our foundational argument on the constitution, we will in this article contend that a conflict of laws approach would provide a valid conceptual framework and the mechanics for the co-existence of a federal arbitration law with state arbitration laws in Nigeria.
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