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nternational Mobility has evolved over the years due to globalization, proliferation of new information technologies as well as the high demand for human talent everywhere in the world.

The National Agency for Science and Engineering Infrastructure (NASENI or "the Agency") was established by the NASENI Act, Cap N3 LFN 2004 ("the Act") in 1992.

The Finance Bill, 2020 which was an Executive Bill prepared by the Honourable Minister for Finance, Budget and National Planning, was approved by His Excellency, President Muhammadu Buhari and presented together ...

The Finance Act, 2020 came into force on 1st January 2021. A major objective of the Finance Act, 2020 is to generate increased revenue, provide tax incentives to stimulate economic growth...

Challenger banks now have a window to establish a representative office in Nigeria. This is because of the newly proposed CBN Guideline on the Regulation of Representative Offices of Foreign Banks...

Nigeria is a major target location for foreign direct investment (FDI) in Africa and attracts investors in various sectors such as power, energy, real estate etc.

The principal law that governs the employment of expatriate in Nigeria is the Nigeria Immigration Act Cap 171, LFN 2004 and the Immigration Regulations made thereto.

Tax incentives are a vital component of government taxation policies aimed at stimulating specific economic activities by reducing tax obligations.

The Companies Income Tax Act ("the Act") is the enabling legislation for the assessment and payment of income tax on companies in Nigeria. Sections 78 to 81 of the Act provides

Arguably, the most basic principles in business are minimising cost and maximising profit.

Generally, aviation taxes are complex. With airlines flying across territorial jurisdictions and spending only a portion of their total distance in any particular sovereign state,...

The Chief Judge (CJ) of the Federal High Court (FHC) recently issued the Federal High Court (Federal Inland Revenue Service) Practice Directions, 2021 (the Directions) in respect of tax matters...

Commencing a business in Nigeria can be a promising venture, given the country's large population, growing economy, and various business opportunities.

These rules apply to businesses in their first three years. Generally, business profits are assessable to tax on a preceding year basis.

The Black's Law Dictionary defines a tax as a charge, usually monetary, imposed by the government on persons, entities, transactions, or property to yield public revenue.

On June 26th, 2025, President Bola-Ahmed Tinubu signed into law a suite of four tax reform statutes, including...

On 4th November 2020, the Tax Appeal Tribunal (the "Tribunal") sitting in Lagos delivered judgment in Appeal Number