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On 28 January 2025, the Head of Tax Practice at AELEX, Mr. Theophilus Emuwa, voiced his concerns regarding the hidden non-tax costs that businesses in Nigeria face. He shared these insights...

The COVID-19 pandemic has taken over headlines across the globe since the first case was recorded in Wuhan, China in December 2019.

Credit facilities contribute greatly to the advancement of businesses in Nigeria, as it affords small and medium enterprises opportunities to make an impact in the competitive market.

Navigating the corporate and commercial law landscape in Abuja, Nigeria, requires unparalleled expertise, strategic acumen, and a deep understanding of the local and international legal environment.

In early 2026, the Nigerian Midstream and Downstream Petroleum Regulatory Authority (the “Authority”) issued the Midstream and Downstream Petroleum Operations Regulations, 2025 (the “Regulations”), introducing a consolidated regulatory framework for the Nigeria’s midstream and downstream operations sectors.

The National Policy on Arbitration and Alternative Dispute Resolution 2024 (the "Policy") represents a landmark development in Nigeria's legal framework. Developed by a committee chaired...

Nigeria's data protection landscape has fundamentally shifted with the enactment of the Nigeria Data Protection Act 2023 and the General Application and Implementation Directive 2025. This article examines the legal architecture governing cross-border data transfers, identifies critical compliance obligations for international technology transactions, and demonstrates how well-structured data compliance can serve as a competitive advantage in one of Africa's most dynamic digital markets.

There is wide debate around the impact that advances in technology in this disruptive era will have on the scope and relevance of the audit of the future.

Nigeria is an independent republic on the west coast of Africa, on the Gulf of Guinea. It is bordered by Benin to the west, Niger to the north, Cameroon to the east, and the Atlantic Ocean to the south.

Nobody likes to hear a discussion they had with a close friend or a family member in confidence from a third party. We all cherish our privacy and prefers our private affairs kept private.

The removal of a director is popularly recognised as the exclusive preserve of a company's members in general meetings in line with the provision of section 288(1) of the Companies and Allied Matters Act, 2020...

The Creative Industry (CI) consists of various endeavours flowing from individual's creativity, skill and talent, with a huge potential for wealth and job creation.

Nigeria's population of approximately 178 million citizens continues to rise and is expected to reach about 287 million by 2050.

Securing investment is a pivotal moment for any startup, especially in Nigeria's vibrant entrepreneurial ecosystem. However, the process of drafting and negotiating contracts with investors...

The Nigerian financial market, which plays a significant role in the economy, mostly depends on debt instruments to support corporate and sovereign goals, manage liquidity, and promote economic growth.

Nigeria's maritime sector undergoes a major regulatory overhaul with the Nigerian Ports Economic Regulatory Agency Act, 2026, transforming the former Nigerian Shippers' Council into a powerful economic regulator with expanded authority over port operations, tariffs, and service standards. The Act introduces mandatory registration requirements for service providers and establishes a comprehensive framework for economic regulation, though questions remain about potential jurisdictional conflicts with existing...

DEON stands for Digital, Electronic, Online or Non-Traditional Consumer Lending Regulations, 2025 (the "Regulations").

In an ideal world, parties to a contract are expected to finalise their business dealings and sign a written agreement before performance of the contract begins.