Nuhu Musa Idris is an Associate Professor of Commercial Law, with research in interest in Tax Law and Banking Law, at the Faculty of Law, Bayero University, Kano-Nigeria. He holds LL.B and LL.M of Bayero University, Kano-Nigeria, He also obtained PhD in Tax Law from University of KwaZulu-Natal in South Africa in 2017. He published in Local and International journals.