2,263 results found

International trade and the global economy have made international commercial contracts and transactions to be on the rise. Commercial contracts these days cut across more than one State.

On August 12, 2021 a proposed bill to repeal the National Information Technology Development Agency Act, 2007 was made public at the National Assembly. The bill has since then, garnered much public interest.

As data usage in Nigeria is fast becoming an inevitable part of business practices, the regulatory oversight of the National Information Technology Development Agency (NITDA)...

n 2009, the Lagos State Government enacted the Partnership (Amendment) Law of Lagos State ("the Partnership Law").

One of the objectives of the Federal Government of Nigeria is to improve the ease of doing business for investors through its various policies, programs, committees and interventions

The Nigerian economy has not been left out of the various improvements in technology and innovation leading to more efficiency and effectiveness.

In light of the recent global and economic financial crisis, particularly in Nigeria, business enterprises and Governments alike have realized the important need to diversify in the area of raising capital to finance capital projects.

The Finance Bill, 2019 (the Bill) was presented together with the 2020 Appropriation Bill to the National Assembly by President Muhammadu Buhari and is being considered for passage into law.

There are different stages in the life cycle of a business.

The Nigeria Revenue Service has issued a compliance reminder to large taxpayers regarding mandatory e-invoicing requirements under the National E-Invoicing and Electronic Fiscal System regime. Large taxpayers must complete onboarding and begin compliant invoice transmission by 31 July 2026 or face potential regulatory enforcement measures. The notice follows the phased implementation timeline published in February 2026 for different taxpayer categories.

Nigeria's 2026 tax reforms introduce transformative changes affecting businesses and individuals, from expanded deductions and VAT exemptions to fundamental rights protections. These comprehensive legal updates reshape corporate governance, contract renegotiation strategies, and compliance requirements across multiple sectors.

On 8 November 2019, the Tax Appeal Tribunal ("TAT" or "the Tribunal"), sitting in Lagos, upheld the applicability of excess dividend tax on franked investment income in the case between UAC of ...

If President Trump's proposal to impose a 3.5% excise tax on outbound remittances by non-citizens becomes law, remittance and money transfer companies operating in the cross-border payments space...

In the past few years, there has been an increase in the number of Fintech startups offering lending services to the public.

In this article, we have reviewed these amendments and highlighted how it impacts the Small and Medium Scale Enterprises.

Regulatory compliance is important for any company and forms the foundation that enables businesses operate smoothly and sustainably.

In the dynamic landscape of Nigerian businesses, corporate governance emerges as a linchpin, wielding significant influence over financial performance.