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  • Article

    NITDA Commences Investigation Of Banks, Telcos & Other Data Controllers And Issues Draft Data Protection Implementation Framework

    On 11 July 2019, the National Information Technology Development Agency (NITDA) issued a Press Statement disclosing its ongoing investigation of alleged breach of data privacy rights of Nigerians by some identified Data Controllers.
    NigeriaPrivacy
    Andersen in Nigeria
    Andersen in Nigeria
  • Article

    NRS Commences Compliance Monitoring For Large Taxpayers Under The National E-Invoicing & Electronic Fiscal System (EFS) – Deadline: 31 July 2026

    The Nigeria Revenue Service has launched compliance monitoring for large taxpayers under the National E-Invoicing & Electronic Fiscal System, requiring companies with annual turnover of ₦5 Billion and above to complete full system integration by 31 July 2026. Non-compliant entities face immediate enforcement actions, statutory penalties, and potential operational disruptions under applicable tax laws.
    Nigeria
Tax
Adeola Oyinlade & Co
Adeola Oyinlade & Co
  • Article

    Review Of The Finance Act 2019

    On Monday 13 January 2020, President Muhammadu Buhari signed the Finance Bill 2019 into law.
    NigeriaTax
    Sefton Fross
    Sefton Fross
  • Article

    Tax Incentives For Venture Capital And Angel Investors In Nigeria.

    Other than fund domicile, perhaps the most important consideration when setting up a venture capital fund in Nigeria is tax planning and tax leakage avoidance. For angel investors, venture capital funds, private equity...
    NigeriaTax
    Balogun Harold Legal
    Balogun Harold Legal
  • Article

    Taxation Of Non-Residents In Nigeria

    The Nigeria Tax Act 2025 has clarified and expanded the legal basis for the taxation of non-residents in Nigeria. Under the Nigeria Tax Act 2025, non-resident persons can now be taxed under four broad categories, namely...
    NigeriaTax
    Balogun Harold Legal
    Balogun Harold Legal
  • Article

    Transfer Pricing Awareness Survey (March 2023)

    The TP regime officially began in Nigeria with the release and implementation of the Income Tax Regulations No. 1, 2012.
    NigeriaTax
    KPMG in Nigeria
    KPMG in Nigeria
  • Article

    CVFF Nigeria: What Indigenous Shipowners Must Prove To Access The US$700 Million Vessel Financing Fund

    Nigeria's Cabotage Vessel Financing Fund has finally been activated after two decades, offering approximately US$700 million to indigenous ship owners. However, accessing these funds requires navigating a complex legal framework involving corporate ownership verification, operational competence assessments, financial viability studies, and strict regulatory compliance that extends far beyond simple vessel acquisition plans.
    NigeriaTransport
    Olisa Agbakoba Legal (OAL)
    Olisa Agbakoba Legal (OAL)
  • Article

    Nigerian Business Families: Embrace The Multifamily Office Advantage

    Hey there! As a business family, have you wondered how you can seamlessly sustain your success across generations in our peculiar business landscape...
    NigeriaWealth Management
    Acuity Partners LLP
    Acuity Partners LLP
  • Article

    Banking And The Law - 1. Market Overview

    NigeriaAntitrust/Competition Law
    Abuka Ajegbo Ilogu & Nwaogu
    Abuka Ajegbo Ilogu & Nwaogu
  • Article

    Business Name Registration In Uganda, East Africa's Rising Star

    Uganda Registration Services Bureau, Uganda's corporate entity registry made the registration of business names easy for citizens with the e-Services portal. A business name is the name or style...
    NigeriaCorporate/Commercial Law
    Sidebrief Inc.
    Sidebrief Inc.
  • Article

    Court Of Appeal Affirms Right Of Pre-CAMA 2020 Private Companies To Operate With A Single Shareholder

    The Court of Appeal has resolved a critical question that has persisted since CAMA 2020's enactment: whether private companies incorporated before the new legislation can operate with a single shareholder. This landmark decision clarifies the availability of the single-shareholder structure for all private companies, regardless of their incorporation date, offering significant implications for corporate ownership flexibility in Nigeria.
    NigeriaCorporate/Commercial Law
    Templars
    Templars
  • Article

    Key Legal Considerations To Look Out For In A Franchise Contract

    Many businesses in Nigeria and abroad often leverage franchising in order to grow their businesses sustainably. This is because franchising allows businesses to successfully replicate their business model...
    NigeriaCorporate/Commercial Law
    The Trusted Advisors
    The Trusted Advisors
  • Article

    SEC Revises Minimum Capital Requirements For Regulated Capital Market Entities

    The Securities and Exchange Commission (‘SEC') pursuant to its statutory mandate under the Investments and Securities Act 2025...
    NigeriaFinance and Banking
    Advocaat Law Practice
    Advocaat Law Practice
  • Article

    Dispute Resolution Digest Q3 2026

    The third quarter of 2026 brought significant activity across Nigeria’s dispute resolution landscape – from Compos Mentis’ own expansion into institutional ADR, to landmark Supreme Court rulings on banking mergers, maritime jurisdiction, and legislative powers, as well as notable developments in data protection and international commercial arbitration. This edition of the Dispute Resolution Digest covers the key developments.
    NigeriaLitigation, Mediation & Arbitration
    Compos Mentis Legal Practitioners
    Compos Mentis Legal Practitioners
  • Article

    Evaluating The Cost Price Ratio Limit In The PIB

    The Petroleum Industry Bill (PIB) is currently under deliberation for passage at the National Assembly after the numerous setbacks to its enactment since 2007.
    NigeriaTax
    Andersen in Nigeria
    Andersen in Nigeria
  • Article

    Escrow Functions In Smart Contracts

    As technology seems to birth diverse leaps-and-bounds in different sectors, the modus operandi of relationships relating to business dealings between people have to an extent changed over the years.
    NigeriaTechnology
    Marcus-Okoko & Co
    Marcus-Okoko & Co
  • Article

    Going Crypto In Nigeria: A Comparative Approach To The Regulation Of Digital Currencies

    Cryptocurrencies, or digital currencies secured using encryption techniques, have seized the imagination of a motley crew of anti-capitalists, financial experts and computer scientists.
    NigeriaTechnology
    Ikigai Law
    Ikigai Law
  • Article

    Starting A Fintech Business In Nigeria

    Fintech is an acronym for financial technology. It has been a thriving aspect of Technology in the past few years. It is a term used to describe the use of technology to improve financial services.
    NigeriaTechnology
    Firmus Advisory
    Firmus Advisory
  • Article

    The United Kingdom's New "Failure To Prevent Fraud" Offence: Impact On Nigerian Companies

    The UK's Economic Crime and Corporate Transparency Act 2023 introduces the concept of "Failure to Prevent Fraud," which holds large organizations accountable...
    GlobalCorporate/Commercial Law
    Templars
    Templars
  • Article

    Borderless Business: The Dynamics Of Cross-Border M&A

    Cross-border mergers and acquisitions (M&A) are dynamic strategies for companies looking to expand their reach and serve more customers by entering new markets.
    NigeriaCorporate/Commercial Law
    SimmonsCooper Partners
    SimmonsCooper Partners
  • Showing 461–480 of 2263 results

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