The world has become a global market whereby individuals and organizations transact with other from another country.Income and profits are generated from such transaction and are subject to taxing power of the state in which it is received, derived or accrued from.Every country tax any profit from any income derive from businesses conducted within it's territory.
Taxation is one reliable source of generating income for Government for proper discharge of it's responsibility towards it's citizenry.The Court of Appeal in ENGINEER SAMUEL AKINBIYI V.LAGOS ISLAND LOCAL GOVERNMENT,Saulawa J.C.A state that taxation is vis-a-vis revenue generation and is interwoven with Goverance as a matter of fundamental imperative.Contemporary democracies rely on citizen financial contribution for the sustainance of Government and public good.
Taxing systems differ amongst states with their own peculiarities.Every country exercise taxing power and guard this power jealously.Tax systems often come in contact with each other when a person engages in cross border transaction which make such income generated from such transaction liable to tax in two or more countries where the transaction has link with. This gave rise to INTERNATIONAL TAXATION.
It is a fallacy to assume that because of the nomenclature used"International taxation" there is a superior body determine the interest of states when a transaction is subject to the taxing power of two or more states.The word "international taxation "denote taxation beyond domestic or national sphere. The essence of international Taxation is the issue of whether and to What extent a country can exercise it's taxing power over an individual or company who is subject to two or more national Tax Law.The main issue is the division of the tax revenue among countries for the purpose of avoiding tax avoidance and double taxation.
There are different principles which is operative under international taxation. They include:
1.Tax jurisdiction:
This deal with who has jurisdiction over the Tax.In dealing this,the question is whether it is source base approach or residence base approach that is adopted.Under a source based approach, the source country is entitled to tax the income of both residents and non residents which is earned within it's territory. Source country is the country in which the income is derived from.However under residence based approach, a country assert jurisdiction to tax the worldwide income of it's residents.The question of whether the income is earn within its territory is irrelevant. Nigeria adopt the residence base approach as Nigerian income whether earned in Nigeria or not is subject to paying tax on such income.Only Eritrea and United State of America tax it's non-resident citizens on their foreign income.
2.Activities of Multinational companies:
Multinational companies are one of those who in most times are subject to international law issue.Multinational companies controls about 70% of the world economy.They are basically interested in making income for themselves and their shareholders and prefer if possible not to be liable to any tax liability whatsoever.Their allegiance is to their sharholders and not any country in which their business is connected to.They try to reduce their Tax liability by using some tax avoidance techniques such as transfer pricing,artificial transaction, transferring their businesses to countries which are regarded as tax haven.
3.The use of Treaties:
Treaties are bi-lateral agreement between Countries as regards transaction or issues affecting both countries. Many countries have entered into bilateral treaties with other countries refered to as DOUBLE TAX TREATIES which aim to define which country a taxpayer will be consider to be a resident for tax purpose and how tax are to be divided between countries having the right to tax.Countries can enter a tax treaty to determine how their tax system would work together so as to ensure that residents of each countries get the double tax relief they are entitled to and prevent hardship on their citizens when their transaction move beyond their own country. Nigeria has a double tax treaties with United Kingdom,China,Germany amongst others.
A treaty can only come into force after it has been ratified by each member state.Each state has its different method for ratifying treaties in their individual domestic Law. In Nigeria,SECTION 12 of the 1999 Constitution of the Federal Republic of Nigeria provide that before a treaty can become binding in Nigeria,it must have been passed as Law by the National Assembly. The position was applied in the case of SANI ABACHA V. CHIEF GANI FAWEHINMI, Where the court held that Nigeria is not bound any international treaty until and unless it has been domesticated and pass as Law by the National Assembly.
4.The role of OECD and United Nations:
One of the most active organization in the field of international taxation is the ORGANIZATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD).One of it's aim is to promote trade between it's member states of which Nigeria is one. An important facet of it's work is to assist in removing barrier to trade posed by taxation issue.It's convention and guideline is not binding on any country but is usually used as a guidelines for bi-lateral treaties.Some has argued that the guideline provided by the OECD favoured the developed countries than the developing or under-developed countries.This lead to United Nations providing it's own guidelines for issue of international taxation which had been said to favoured both the developing and under developed states.
One major advantage of OECD model is that it provide a valuable tool of interpretation which is of international acceptance.Under the OECD model convention which is the model Nigeria used for it's bilateral treaty agreement with other countries, the basis for taxation is "permanent establishment". Article 5 of the OECD model, permanent establishment means a fixed place of business or an established business at a distinct place with a degree of permanence.

See Part 1 Here

Mistake in contract can make a impart on the outcome of a transaction. It can also affect the interest and right of a third party. The Law presumes that anyone a party contracted with is who he intend to contract with. However there are instance where a person who alleged that he contracted with the wrong person.

The party alleging mistake must establish that there was mistake as to the identity in order to nullify the contract.
Mistake as to identity can be divided into
1.inter absentes
2.Inter presentes
INTER ABSENTES:This means "at a distance".This is where parties to a contract are not in close physical contact when the contract is made.This can be transaction contracted through post, telephone.Where one party raise the defence that he made mistake as to who he contract as he intend to contract with another person.The burden of proof is on the claimant to prove the mistake of identity.The mistake as to their characteristics is not sufficient. In CINDY V. LINDSAY (1878) 3 App Cases.,a rogue name Blankenship,rented an apartment in a street where a reputable firm called Blankiron and sons trades.The rogue ordered for a large quantity of handkerchiefs under the pretense of Blenkiron and sons.The goods was delivered to the address of Blenkarn and payment was not made.The rogue later sold the goods to the defendant who bought the goods in Good faith.The claimant brought an action for conversion against the defendant to recover the value of the handkerchiefs supplied. The court held that the contract between the claimant and the rogue was void as the claimant was able to prove an identifiable business they actually intend to transact with.Therefore the defendant has no valid title passed to him.
For the mistaken party to successfully plead unilateral mistake as to identity, he must establish that
1.He intend to contract with someone else other than the person he apparently contracted with.
2.His intention to contract with someone else was known to the other party he apparently contracted with.
3.The identity of the other party is crucially important to the transaction.
4.The verification of identity by the innocent party.
INTER PRAESENTES:
This means "face to face transaction".This is Where a person contracted with another face to face.Where parties contracted face to face,the Law presumed that that is the person you intend to contract with and such contract cannot be render void to mistake as to identity.
In PHILIPS V.BROOKS (1878) 3 KB 243,a rogue purchase a jewelry from the claimant claiming to be one Sir George Bullogy. HE made payment in cheque.He gave the address of Sir George Bullogy in case of any problem with the cheque.The cheque turned out to be fake.Whereas the rogue has pawned the ring at the defendant pawn broker under the name of Mr Firth for £350 and disappeared. The claimant instituted an action on the ground of unilateral mistake as to identity. The court held that the contract between the claimant and the rogue was not void for mistake ad the claimant contracted with who he saw.

Copyright is a protection provided by Law on a copyrighted work in order to prevent such work from be exploited without the proper consent of the owner/author is been obtained. It aim at preventing the use of a copyrighted work for commercial purpose without the approval of the owner of the copyrighted work.

There are different justification and rationale for copyright protection. The basis of copyright protection is that no Man must be able to appropriate the result of another Man efforts. It is to ensure that those who create knowledge should be adequately rewarded especially economically. Adequate rewards not only serve to encourage the creator to be productive but also encourage and motivate others to be creative. Thus copyright Law is able to achieve the advancement of knowledge, promote learning ,growth and development of culture and civilization.
Furthermore ,copyright is beneficial to the Nation. It yield Tax for the Government and encourage sponsor to invest. It also offers employment.

The modern Copyright protection in Nigeria is a product of colonialism. Prior to this, there was existing a traditional copyright system Which is to protect intellectual works.For example amongst the Yoruba,there is "IJUBA" which means recognition, recourse or appreciation. The various traditional music, Art, oriki, poems, cultural dance are given IJUBA which is to acknowledge the owners. The problem with the traditional copyright system is that they are generally unwritten as they are,in most times,in oral form. This nature of the traditional copyright system made it look inferior to the English copyright system upon the advert of colonialism.

The modern copyright system in Nigeria stemmed from the received English Law. In England,the crown provide mechanism for controlling the printing and circulation of intellectual works through statutes and granting of Licenses. There was the 1483 Act which was enacted to control the hoarding and retail sale of books written by foreigners. The 1533 Act was enacted to prohibit the importation of band books and their sales .

The first true copyright statute in England is the STATUTE OF ANNE Which was enacted in 1710.Prior to this statute,there was no photocopying machine to reproduce works which will be available for people as the works are reproduced by handy slaves who recopy the works. JOHANN GUTTER BURG produced what look like the modern day photocopying machine.Through this machine,works are reproduced easily and fast. With this invention, there was need to protect copyrighted work from been reproduced without the consent of the work.

It is important to note that all these statutes (1483 Act,1533 Act,1662 Act)are not intended to protect or benefit the authors but rather to ensure the non publication of offensive materials and enrich the crown.The 1662 Act provide that "many evil disposed persons have been discourage to print and sell seditious,schismatic,blasphemous and treasonable books,pamphlet and papers". The evil disposed persons referred to are those who through writing criticize the church and the Government. These Acts were to suppress the publications and circulation of the so-called treasonable, seditious pamphlet, paper which opened the eye of the people to the unacceptable activities of the Government.

The crown also use the granting of License to restrict the publication and circulation of intellectual works. This license is given to a stationery company who are also known as publisher.The stationer buys manuscript from the authors ,register it in the stationer 'register,print,sell and circulate them. The stationers pays the authors stipends and enjoys the whole benefits derivable from the intellectual works. The 1662 Act also provide that no private persons must at no time print or cause to be printed any book or pamphlet unless it has been entered into the register of the company of stationer in London and has first been licensed and authorized to be printed. The stationer company dated from 1403 and started as a Craft gurld.

It was made a company by KING HENRY VIII and granted a license in 1557.

The statute of Anne (1710) gives the owner of the copyrighted work 14years to enjoy copyright over his works.

There were other statutes after the Statute of Anne.There was the 1814 Act which allow the copyright owner to enjoy his work for 28 years from the day of publication.There was also the 1842 Act which extend the duration a author can enjoy copyright over his work.It gives the author His lifetime to enjoy his work plus 7years after His death.

All these Statutes were brought together under the 1911 Act. The protection due to a copyright owner was increased for the lifetime of the author plural 50 years.This Act was extended into Nigeria legal system.It was applicable to the Southern and Northern protectorate by virtue of An Order in council in 1912.

This Act was applicable until 1970 when Nigeria had her first indigenous statute on copyright. This repel the application of the copyright Act of 1911 in Nigeria.The 1970 Act was severally criticized by individuals and organizations who has become aware of their rights. As a result of this agitation, a drafting committee in 1987 was setup on the reform of copyright laws. The committee came up with a draft Which became the copyright Act of 1988.There was amendment on the copyright Law through Decree of 1999 No 42 and 1992.

The present copyright Act is the copyright Act of 2002.The Act provide that a copyright owner has the privilege of enjoying his work through out his lifetime plus 70 years after His death. This will allow the family of the copyright owner to enjoy every benefits derived from the copyrighted work.

There are times when parties enter into a business transaction and when its time for enforcement of obligations under the contract parties would realise that there are certain misconception about the terms of the agreement.This can be in form of mistake.Mistake ,in contractual agreement ,is a belief that a fact exists whereas such fact does not exist.

The basic question raised by the subject of mistake is if one or both parties enter a contract under some misunderstanding will they be allow to set aside the contract aside on the ground that if they had known the true fact they would have not entered into the contract.The legal effect of Mistake in any contractual agreement is that the contract would be void and not enforceable and thus parties owes no obligation to be enforce by the court.

Mistake can be divided into two(2) with both having its own legal effect.Mistake can be either mistake of fact or mistake of Law.mistake of law is where one of the parties to the agreement is mistaken as to the application of the contract law.while mistake as to fact is where one of the parties or both is mistaken as regards to the terms of the agreement.it can be on the subject matter of the contract or currency for payment.it is important to note that as regards mistake as to Law,ignorance of the law is not an excuse.

Also,the general rule is that mistake as to the quality of the subject matter will not constitute mistake. For instance if Mr A bought a car on the belief that it is capable for going on long trip,in the absence of representation,Mr A cannot claim mistake,therefore not entitle to remedy.However for every rule there is an exception, where it is an express term on the contract as regards the quality,the innocent party
Mistake can be broadly divided into
1.Unilateral mistake
2.Mutual mistake
3.Common mistake

Common mistake
Under Common mistake ,both parties enter into the contract under the same mistake about the facts which formed the basis of the contract.it can be divided into
*Res extinta:it is where both parties believe the subject matter of the contract exist whereas such subject matter does not exist.In COURTURIER V.HASTIES,the subject matter was already sold at the port before before it got to Mr A who has already agreed with Mr B to sell the goods to him.The court held that there is mistake and therefore there is no contract.Also in BARROW ,LANE V. PHILIPS,the subject matter was 700 bags of Nuts unknown to the parties,there was only 541 bags in existence.The court held that the contract is void and unenforceable.
*Res sua:this is where the seller believe he has title of the subject matter whereas the buyer is the real owner of the subject matter.In COOPER V.PHIBBS,a contract to sell a fishery to Mr B who unknown to both parties already belong to Mr B.

Mutual mistake:
This is where what the offer or offered is fundamentally different from what the offeree accepted. There is no consensus ad idem that is no meeting of mind.In such situation ,there is no correspondence between the offer and acceptanceacceptance.The mistake must be fundamental as to result to a complete difference in substance between what the mistaken party want and get.
It is important to note that when the terms of the offer and acceptance is ambiguous, the court will set the contract aside on the ground of mistake.In WOOD V. SCARTH,the defendant offer a lease to the plaintiff for 60 pounds but did not inform of the extra 500 pounds as a premium he intend to include.The plaintiff thought his obligation is limited to 63 pounds.The court held that there is no mistake using a reasonable man test.

Unilateral mistake:
This is where only one party is mistaken or is presumed to have made mistake as to the fact.Generally, unilaterally mistake does not make the contract void.This is based on the common law rule CAVEAT EMPTOR which mean Buyer beware.

@ruthdemuren06 Art has a voice which is expressed with pencil and paper.it is appreciable with the eyes for artwork lovers.

Bush fallowing is an agricultural practice where a piece of land is allow to "fallow" that is left alone without any agricultural activities carried out on it for a particular period of time in order to recover its nutrient naturally.

The word "Aquaculture" is coined from the Greek word "oikos" which means home or habitat. It is the study of the relationship between organisms and its environment. It is the study of the relation of organisms with one another and their various interaction with the environment in which they live.

Ecosystem is the interaction between living organisms and non-living Organisms in a given habitat.It is also the relationship and co-habituating of living Organisms and non -organisms in an environment and how they survival together.

Yam is a common food in Africa,Asia and South America.it is a common name for some specie of crop of the Genus Dioscrorea and belong to the family of Dioscoreaceae.They are perennial plants.They are monocotyledon(that is a plant with one embryonic seed leaf).They are rich in carbohydrate.
Some varieties of sweet potatoes are called yams as they flowering plants.However it does not belong to the family of Dioscoreaceae but belong to the family called Convoivulaceae.
There are different cultivars of yams which are popular in Nigeria.They include

1. White yam - Diocorea Rotundata
2. Water yam - Diocerea Glata
3. Aerial yam - Diocerea Buldbifera
   4.yellow yam -Diocorea Cayenesis
4. Bitter Yam - Diocorea Dumentorium
   THE CLIMATE REQUIREMENT
   For yam ,it require the temperature of 25 degree C-30 degree C.The rainfall is between 100cm to 180 cm per annum,abundant sunshine and a well drained sandy -loamy soil which is rich in humus.
   PLANTING DATES:
   There are two planting season for yam in Nigeria.The early yam is planted between November and December while the Late yam is planted between March and April.
   PLANTING PROCEDURE:
   The farmland is prepared by clearing the farmland.Heaps,ridges and mound are made.This can be done either manually with the use of hoe or through ploughing ,harrowing and ridging mechanically .
   An opening is done on the heap or mound and a whole seed tubers(that is Yam sett)or a tuber portion (that is yam mini sett) are planted inside the mound or heap.The determining factors for a great crop yield are :

• How and where the setts are planted
• The sizes of the mound or heaps
• The yam species
• The inter-plant spacing
• The tuber size desired at harvest.
  Preferably ,the yam is inserted with the cut surface turned upward and slantly placed a an angle of 45 before covering it with soil.The cut yam sett should be dried and dusted with chemical such as Aldrin dust before planting in order to prevent rotting and pest attack of the sett.
  SPACING:
  The spacing for yam sett is 90cm by 100cm while yam mini sett is 25cm by 100cm.
  SPROUTING:
  The sprouting occurs between 4 to 7 weeks after planting.
  CULTURAL PRACTICES:
  The heaps or mound should be covered with dry leaves to reduce soil temperature ,conserve soil moisture and prevent rotting .proper and regular weeding should be done to control pest and reduce weed competing with the crop for nutrient.Apply 200kg -250kg of N.K.P fertilizer .The yam should be staked with strong stick or bamboo
  HARVESTING:
  Yams are typically harvested in Nigeria by hand using sticks,spades or digger.Yam harvesting is tedious,labor intensive and physically demanding.Caution need be take so as not to damage the tubers when harvesting.

Agricultural Grafting is similar to budding.It is a method of asexual propagation.it is joining of a shoot or stem of one plant into another plant.It is inserting the stem of one plant into another plant.
In grafting,one plant is selected from its root(that is called the stock)and is attached to the stem,leaves,flower of another plant (which is called Scion)The tissues of the stock and Scion must be bind together for a successful grafting.the binding of the tissues is called INOSULATION