https://www.mondaq.com/nigeria/tax-authorities/1766998/retrospective-legislation-proration-of-tax-rates-and-the-fragmentation-of-accounting-periods-revisiting-the-federal-high-court-decision-in-shell-v-firs
Retrospective Legislation, Proration Of Tax Rates, And The Fragmentation Of Accounting Periods:...
The decision of the Federal High Court ("the Court") in Shell Petroleum Development Company of Nigeria Limited v. Federal Inland Revenue Service (FIRS)1 has...
retrospective legislationtax ratesproration