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  • Article

    Capital Reorganization; Conversion Of Intercompany Loans To Equity

    An intercompany loan is one which both the lender and the borrower are within the same group structure. The essence of an intercompany loan in most cases is to move cash to a business unit...
    NigeriaFinance and Banking
    Forvis Mazars
    Forvis Mazars
  • Article

    Enforcement Of Ship Mortgage Under Nigerian Law

    Mortgaging a ship is a form of security wherein a ship owner ("Mortgagor") gives to the lender ("Mortgagor") ...
    NigeriaFinance and Banking
    Moroom Africa Legal Consults
    Moroom Africa Legal Consults
Article

Finance Act 2020: What You Need To Know About The Unclaimed Funds Trust Fund

President Muhammad Buhari signed the Finance Act 2020 ("the Act'') into law on 31st December 2020.
NigeriaFinance and Banking
SPA Ajibade & Co
SPA Ajibade & Co
  • Article

    Foreign Exchange Controls In Nigeria: Updated Rules For BDCs

    On February 10, 2026, the Central Bank of Nigeria (CBN) issued a circular on Participation of Licenced Bureau De Change in the Nigerian Foreign...
    NigeriaFinance and Banking
    Pavestones
    Pavestones
  • Article

    Guideline And Procedure For Registration Of Foods And Drugs In Nigeria

    No food and related products shall be manufactured, imported, exported, advertised, sold or distributed in Nigeria unless it has been registered in accordance with the provisions of the Act and the accompanying guidelines.
    NigeriaFinance and Banking
    Fred-Young & Evans
    Fred-Young & Evans
  • Article

    New Private Equity Rules In Nigeria – New Updates

    In April 2025, the Nigerian Securities and Exchange Commission ("SEC") introduced material amendments to its private equity regulations.
    NigeriaFinance and Banking
    Balogun Harold Legal
    Balogun Harold Legal
  • Article

    PENCOM’s 24-months Forbearance For PFA Investments In PFC Parent Company Securities: Legal And Commercial Implications

    Nigeria's National Pension Commission has extended regulatory forbearance allowing Pension Fund Administrators to invest in securities issued by parent companies of their Pension Fund Custodians. This carefully calibrated relaxation of related-party investment constraints creates new opportunities while maintaining strict governance requirements and exposure limits to protect retirement savings.
    NigeriaFinance and Banking
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    Procedures For Debt Recovery In Nigeria

    Debt has existed since the beginning of time and there will always be debtors and creditors as long as man and his endeavors exist.
    NigeriaFinance and Banking
    The Trusted Advisors
    The Trusted Advisors
  • Article

    Project Finance In Nigeria: Key Legal Considerations For Lenders

    It is estimated that the country will require over $3 billion annually for the next 30 years to effectively close this gap and meet development goals.
    NigeriaFinance and Banking
    Pavestones
    Pavestones
  • Article

    Regulatory Sovereignty: The New Competitive Frontier For Nigerian Fintech

    The first era of Nigerian fintech rewarded speed. Companies that could process payments faster, designed cleaner interfaces, and deliver smoother onboarding captured users and attracted capital.
    NigeriaFinance and Banking
    Tope Adebayo LP
    Tope Adebayo LP
  • Article

    Doing Business In Nigeria: Exemptions To The Excess Dividend Tax Rule Under The Finance Act, 2019

    Companies Income Tax is a major source of revenue for the Nigerian government.
    NigeriaCorporate/Commercial Law
    Pavestones
    Pavestones
  • Article

    Impact Of The Nigeria Police Trust Fund (Establishment) Act 2019, On Companies Operating In Nigeria- Imposition Of 0.005% Levy

    On 24th June 2019, the President Buhari signed the Nigeria Police Trust Fund (Establishment) Bill into law. The Act, which will be in force for six (6) years.
    NigeriaCorporate/Commercial Law
    TNP
    TNP
  • Article

    Taxes Levied On Micro, Small And Medium Enterprises (SMEs)

    Microfinance is a category of financial services targeting individuals and small businesses who lack access to conventional banking and related services.
    NigeriaCorporate/Commercial Law
    Kalepron Attorneys
    Kalepron Attorneys
  • Article

    Gone Full Circle - CBN Lifts Restrictions On IOCs' Cash Pooling Arrangements Two Years After Imposing Them

    On 25th March, 2026, the Central Bank of Nigeria ("CBN") issued a circular titled "Removal of Cash Pooling Requirement for International Oil Companies (IOCs)" (the "2026 Circular")...
    NigeriaEnergy and Natural Resources
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    Sustainable Finance, Green Finance And Green Bonds A Corollary To ESG

    One buzzword that has permeated every industry in the last half a decade is clean energy, green bonds, green economy, sustainable finance and ESG.
    NigeriaEnvironment
    Tope Adebayo LP
    Tope Adebayo LP
  • Article

    The 2019 General Elections: Influences On The Capital Market

    In less than a month, Nigerians will be going to the polls to elect a new leadership both in the executive and legislative arms of government.
    NigeriaGovernment, Public Sector
    Perchstone & Graeys
    Perchstone & Graeys
  • Article

    Employees Share Based Compensation: Tax And Financial Reporting Perspectives

    Employees share based compensation (ESBC) has been described as one of the most novel innovations in the corporate business world and finance.
    NigeriaTax
    Andersen in Nigeria
    Andersen in Nigeria
  • Article

    Finance Act 2021: Highlight Of Changes To Various Tax And Fiscal Legislations (Part 1)

    On 31 December 2021, the Finance Act 2021 (FA21) was signed into law by President Muhammadu Buhari alongside the 2022 Appropriation Act themed "the Budget of Economic Growth & Sustainability"
    NigeriaTax
    Forvis Mazars
    Forvis Mazars
  • Article

    Is A Lien Placed By FIRS On A Taxpayer's Bank Account A Valid Encumbrance Against Garnishee Order?

    The propriety of an administrative notice issued by the Federal Inland Revenue Service ("FIRS"), directing a bank to freeze an account of a customer allegedly in default of a tax obligation...
    NigeriaTax
    Banwo & Ighodalo
    Banwo & Ighodalo
  • Article

    Nigeria's: New Transfer Pricing Guidelines: What Global Finance Teams Must Know In 2025

    Effective January 1, 2025, the Federal Inland Revenue Service (FIRS) released its first-ever Guidelines on Advance Pricing Agreements ("APA Guidelines"), introducing a new compliance tool for eligible companies.
    NigeriaTax
    Danol Partners
    Danol Partners
  • Showing 521–540 of 1300 results

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