Online retail foreign exchange trading involves electronic trading including the process whereby individuals speculate on the exchange rate between currencies and the process of buying and selling of different currencies.

Sustainable business practices Nigeria companies implement today will determine their market position tomorrow. The most effective practices combine environmental benefits with measurable economic returns.

ESG trends Nigeria has become more than just compliance – it's driving fundamental business transformation across sectors.

When faced with incidents of employee misconduct, addressing such incidents swiftly through a disciplinary process is not just good workplace practice...

In furtherance of the implementation of the Nigerian Electricity Regulatory Commission ("NERC")'s Order No. NERC/183/2019, which mandates the migration of Industrial...

Sustainable business practices Nigeria's manufacturing sector is implementing demonstrate how environmental improvements can strengthen competitiveness and profitability.

ESG trends Nigeria has prompted the banking sector to fundamentally restructure how it evaluates and manages climate-related risks.

Nigeria's fintech ecosystem continues to attract significant local and foreign investment, but navigating its complex and overlapping regulatory framework remains critical to deal certainty, change of control and exit planning.

Letters of credit remain one of the most successful instruments for managing payment risk in international trade, offering dual security to both buyers and sellers through bank-mediated documentary compliance.

ESG trends Nigeria significantly impacts foreign direct investment flows, with international investors increasingly prioritizing environmental and governance factors in their investment decisions.

This publication sets out the basic information on tax and business regulatory issues that new investors need to know when investing in Nigeria.

Foreign Direct Investment ("FDI") plays a pivotal role in fostering economic growth and development in nations. The concept of FDI involves a financial investment made by a company or individual from

In the recent case of Ekpenyong v The National Assembly & 2 Others, the Federal High Court of Nigeria declared the existence of the Administrative Proceedings Committee (APC) unconstitutional.

The taxation of educational institutions has been a thorny issue in the past few years.

This publication sets out the basic information on tax and business regulatory issues that new investors need to know when investing in Nigeria.

The recently passed Finance Act, 2021 has widened the scope of taxes paid by companies.

On Friday, 12 November 2021, the Tax Appeal Tribunal Lagos Zone decided in Seplat Petroleum Development Company Plc vs the Federal Inland Revenue Service, that the Appellant's claim of five (5) years tax holiday ...

As a general rule of Nigerian tax law, if a foreign company has a Nigerian permanent establishment, then the profits of that foreign company that are attributable to that permanent establishment...

A Nigerian tech start-up was preparing to close a Series A funding round with a venture capital investor, who had provided successive Term Sheets for review. Unfortunately, the founders only engaged legal counsel after signing the Term Sheet and after receiving drafts of the definitive documentation...

With the increasing number of start-up companies in Nigeria over the past five years and inadvertently, foreign direct investment, fundraising has become a familiar phenomenon in Nigeria.