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Despite the many years of rejections, suspensions and approvals, President Muhammadu Buhari presented the Petroleum Industry Bill (PIB) 2020...

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...

President Muhammad Buhari signed the Finance Act 2020 ("the Act'') into law on 31st December 2020.

In April 2025, the Nigerian Securities and Exchange Commission ("SEC") introduced material amendments to its private equity regulations.

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.

In today's world, the commonly used phrase "the world is your oyster" can now be taken literally by businesses. With the use of technology and data analytics, companies can now reach ...

Nigeria's technology economy has long operated with a structural contradiction: businesses built and run from Nigeria are often incorporated offshore. Itana, Nigeria's first licensed digital free zone, aims to resolve this by adapting the country's free-zone framework to accommodate technology, finance and service businesses that don't require significant physical infrastructure.

Nigeria's tax landscape has undergone a fundamental transformation with the Nigeria Tax Act 2025, which eliminates decades-old tax exemptions on interest payments for foreign loans that previously made the country attractive for international financing.

The Finance Act of 2020 (the Act) reviews and amends several tax legislations.

In our Series 3 of these updates (LINK), we had looked at the Securities and Exchange Commission's ("SEC") requirements in relation to Digital Assets Custodians. In this current series,...

With the enactment of the Investment and Securities Act 2025, virtual assets/digital assets including cryptocurrencies, Non-Fungible Tokens, etc. can now be legally traded and transacted in Nigeria subject to satisfying applicable legal requirements.

Cooperative societies are a useful tool for promoting economic growth, improving social welfare, and fostering community development. It creates an avenue for groups of people brought together by a common interest...

There are various reasons for which a company may no longer be able to carry on business. This may be due to business, financial, economic or social factors.

If you are raising a Series A Financing (or any priced equity around), US venture capital firms will typically ask you to provide a legal opinion, as one of the closing conditions for a venture capital...

As more people and businesses flock to Lagos, Nigeria's commercial hub, the real estate sector has become one of the booming investment opportunities in Lagos State. The demand for land in Lagos has been on the rise.

The Local Content Compliance Requirement 2024 is a new piece of legislation aimed at increasing the participation of Nigerian businesses and individuals in the country's economy.

Most business owners do not wake up intending to break the law.