Browsing by Author "Agbo-Ejeh, Inebu C."

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Asymmetric Power Relations and International Trade Law
(Routledge, 2024-11-28) Agbo-Ejeh, Inebu C.
The connection of the African continent to the colonial past has become a matrix structure fostering the peremptory design of the former colonial powers. The thread that runs through the book is that like the colonial legal construct, the multilateral trading system is asymmetrical as promoted by the core, led by the United States and Britain. Similarly, the bilateral trade agreement between the core and peripheral countries is steeped in colonial relics, which perceived the latter not as an equal but as a client, who needs constant guidance without their contribution to the mode of direction. As a result, the enthusiasm for the idea of embedded liberalism in the multilateral trading system is not shared by many because it failed to take into account the peripheral group; who, on account of their lack of capacity and poor infrastructure, have not taken advantage of the exceptions provided in the General Agreement on Tariff and Trade/World Trade Organization law. Free trade compromise has brought about the pugnacious economic disparity between developed and developing countries.
Asymmetrical power relations: a legal analysis of the European Union and Economic Community of West African States Economic Partnership Agreement
(UNIVERSITY OF CAPE TOWN FACULTY OF LAW, 2022-02-10) Agbo-Ejeh, Inebu C.
Preparatory to the Economic Partnership Agreements (EPAs) negotiation, the former European Union Trade Commissioner, Peter Mandelson, declares that African countries have the right to benefit from their own comparative advantage. He further stated that the EPAs would, inevitably, herald the end of the colonial ideological construct of the previous trading system and usher in mutually beneficial economic development. However, as negotiated between the EU and ECOWAS, the EPA reflects a ‘systemic' asymmetry originating in colonialism to a certain extent. This thesis argued that just as the GATT advanced a structure of trade liberalisation and trade laws that perpetuate asymmetry in favour of the developed countries, the EU-African Caribbean and Pacific (ACP) countries EPAs, which promote free trade, are likely to continue the asymmetry between the EU-ACP countries and the EU-ECOWAS in particular. In order to gather in-depth insights into the EU-ECOWAS Economic Partnership Agreement, empirical evidence was used to triangulate between primary and secondary sources, mainly in chapters five to seven of this thesis for analysis. This method involved interviews in ECOWA with Commission, Ministries in Ghana, Nigeria and archival documents obtained from organisations. The approach offers an effective means to gain insights into the real issues canvassed by the opponents of the EPA and the current impasse in the trade relationship between the two regions. Ghana and Nigeria are employed as case studies for the EU's trade relations with West Africa. The study finds that the special and differential treatment provisions in the EU-Ghana EPA text are insufficient to support the economic development of Ghana. Although power asymmetry permeates relations between Nigeria and the EU, it does not necessarily determine that the outcome of these interactions will always favour the EU. It also finds that Nigeria is not as dependent as Ghana on the EU for its trade and investment relations because the former exports oil to the EU tax free. Moreover, Nigeria's trade and economic strategies are to strengthen its bilateral trade and investment relationship with the United Kingdom post-Brexit. The thesis concludes that notwithstanding that the proponents of the EPAs stated that the objective of the EPAs would be to promote free trade and economic development of the ACP countries; the conduct of the EU in the negotiations, the textual interpretation of GATT Article XXIV and the text of the agreements indicate that the EU-ECOWAS EPA is likely to reinforce asymmetry in the trade relationship between it and countries that signed the agreements.
Economic Partnership Agreement between ECOWAS-EU in Relation to the Principle of Economic Duress
(IFE Business Law Review, 2024-10-17) Agbo-Ejeh, Inebu C.
The nexus between international cooperation and economic relations among states cannot be over emphasized. It is, therefore, imperative for mechanisms to be put in place to safeguard the interest of all states irrespective of the region individual States belong. To break the monolith of the dominant powers of a party during negotiations with a weak party can create a new capacity and close the sharp developmental divide between poor and rich countries. This paper argued that the principle of economic duress be incorporated into WTO Law. This argument is based on the fact that the WTO regulates Regional Trade Area extensively, it has the apparatus to incorporate a principle of law to regulate the conduct of countries engaged in Regional Trade Area negotiations. As Cass suggested, it is important for the trading system to represent the viewpoint of the political community1and in the context of this paper, to ensure that weak members are legally protected from undue economic pressure. It is believed that members who signed the Economic Partnership Agreements were coerced by the EU, which relied on its dominant powers and influence over some members. West Africa for instance, depends on the EU for trade and financial aid. Due to the inadequacies of the WTO rules, there is a need to formulate a revised system of rules that comprehensively protects the developing countries. Negotiations resulting in reciprocal agreements will in the short and long terms harm the developmental objectives which the EU claims to pursue for ACP countries. The article explores the EU and Africa, Caribbean and Pacific countries’ agreements, with a particular focus on article 49 of the Vienna Convention on the Law of Treaty in the context of WTO’s legal capacity to regulate regional trade to answer the question if the WTO can incorporate the principle of economic duress to regulate bilateral trade negotiations to better protect the interests of all parties, especially the developing countries.
Introduction: Asymmetric Power Relations and International Trade Law
(Routledge, 2025-05-13) Agbo-Ejeh, Inebu C.
Legal Solutions to The Dilemmas in Enforcing Income Tax Regimes in Nigeria
(International Journal of Research and Innovation in Social Science (IJRISS), 2022-01-02) Ocheme, Peter Agbo; Agbo-Ejeh, Inebu C.
Taxation for any society, including Nigeria, is an indispensable means of economic development. Developing countries can attain economic development through marshalling internal resources by enforcing tax policy constructively. Nevertheless, there is hardly a voluntary yield to each call for tax payment either by the individual or a corporate organization. Piqued by the dilemma of involuntariness in income tax extraction or payments, this research embarked on the doctrinal investigation of the Law (statutory and and others) to understanding the amplitudes of easing such dilemmas. This paper contends that Nigerian income tax systems are principally meant to fund government projects and expenditures rather than instruments for socio-economic improvements. This realization breeds not only distrust as between the taxpayers and the tax collectors, but discourages the voluntariness in disclosures of taxable incomes and distortions in real collections and related statistical records There are number of other reasons discovered by the research as impediments to efficacious income tax regimes in Nigeria. Some of these are lack of adequate logistics, undue political interference, slow judicial process, bribery and corruption, unskilled, poorly motivated staff, and sheer ignorance. The Paper provided suggested changes in legal and non-legal approaches, especially with respect to socio political and fiscal policies over which the tax-payers’ monies were to be applied. The paper concludes that trust in tax authority would increase if there is internal and external institutional integrity, thereby minimizing tax payment defiance in the country.
Multilateral and Bilateral Trade Agreements at the Service of ‘Common Interest’
(World Trade Institute, 2023-12-12) Agbo-Ejeh, Inebu C.
Common interest or community interest is a term that is frequently used in contemporary international law. Undoubtedly, there is a shift from the traditional international law concept of co-existence to cooperation. Due to a shared interest in other areas of inter-state relations and concerns, like eradication of poverty, and development, common interest has become a central focus. As a result, the international trading regime, which was integrated into the World Trade Organization, has gone beyond reciprocity to addressing issues of development in less developed countries. It is believed that common interest is addressed by two principles in the World Trade Organization—reciprocity and special and differential treatment. Common interest is also addressed in bilateral agreements, for example, the Economic Partnership Agreement between the EU and countries in Africa. It is maintained that reciprocity correlates with a common interest in the context of ensuring mutual benefits to all WTO Members and at the same time assisting less developed countries that are also members of the WTO. This work underscores the importance of special and differential treatment, notwithstanding its controversial origin and hortatory provisions
Regulating ‘God’s Business’
(Benue State University Law Journal, 2023) Agbo-Ejeh, Inebu C.
The Companies and Allied Matters Act of 2020 serves as the governing law for business entities and nonprofits in Nigeria. This Act has sparked controversy among faith-based groups and Non Governmental Organisations (NGOs) nationwide. While many commend this new framework for facilitating business operations, it has also introduced provisions that these faith groups and NGOs find demanding and rigid. Moreover, the Act is perceived to have significant implications, with nonprofits feeling it encroaches on their religious freedoms. Critics argue that since the government does not support nonprofits as seen in other countries, it should not impose such extensive regulations. This paper argues that nonprofits and NGOs in Nigeria enjoy a certain degree of tax exemption. If any religious organisation’s privileges are misused, the government is justified in its regulation. Additionally, this paper explores the various points outlined in Part F of CAMA, concluding that the Act aims to prevent misconduct, mismanagement, and fraud within nonprofits and faith organisations to enhance public trust.