ADEBAYO, Bamidele Olasehinde.
 A Critical Analysis of Corporate Tax Planning Under the Nigeria Tax Act, 2025: Doctrinal, Judicial, and Comparative Perspectives.
<strong>NIU Journal of Legal Studies</strong>, [S.l.], v. 12, n. 2, p. 65-77, june 2026.
ISSN 3007-1879.
Available at: &lt;<a href="https://niujournals.ac.ug/ojs/index.php/NIUJLS/article/view/2499" target="_new">https://niujournals.ac.ug/ojs/index.php/NIUJLS/article/view/2499</a>&gt;. Date accessed: 04 july 2026.
doi: <a href="https://doi.org/10.58709/niujls.v12i2.2499">https://doi.org/10.58709/niujls.v12i2.2499</a>.