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  • Article

    UUBO Tax Update – The New Face Of VAT In Nigeria: What Nigerian Businesses And Consumers Should Know

    On the 13th of January, 2020, President Muhammadu Buhari signed the Finance Bill (now Finance Act 2019 (the "Finance Act")) into law.
    NigeriaTax
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    VOARS: An Analysis Of Executive Order 008

    The Nigerian Government's relentless drive to boost non-oil revenue is clearly evident with intensified audits, increase in treaty networks, promulgation of new Transfer Pricing Regulations and the launch of tax amnesty schemes.
    NigeriaTax
    Andersen in Nigeria
    Andersen in Nigeria
Article

Analysis Of The Draft Amendment Regulations To The Nigeria Upstream Decommissioning And Abandonment Regulations, 2023

In July 2024, the Nigerian Upstream Petroleum Regulatory Commission (the "Commission") released an exposure draft of amendments to the Commission's Decommissioning...
NigeriaEnergy and Natural Resources
G ELIAS
G ELIAS
  • Article

    Blockchain Policy: A Positive Development For Nigeria's Ecosystem

    Blockchain technology, known as BT, has gained widespread attention for its potential to revolutionize various sectors such as finance, education, healthcare, supply chain, and transportation worldwide.
    NigeriaTechnology
    Tope Adebayo LP
    Tope Adebayo LP
  • Article

    Launch Of The Pan African Payment And Settlement System – A New Dawn For Cross Border Financial Transactions In Africa

    On 1 January 2021, a new era began in Africa with the commencement of trade under the African Continental Free Trade Area ("AfCFTA") regime.
    GlobalInternational Law
    AELEX
    AELEX
  • Article

    Bridging The Gap: Financing And Scaling Small And Medium Enterprises Through Nigeria's Capital Market

    In every thriving economy, small businesses are the primary drivers for growth, employment, productivity and development. Nigeria is no exception. Small and Medium Enterprises ("SMEs") account...
    NigeriaCorporate/Commercial Law
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    CBN Regulatory Oversight; Appointment And Removal Of Directors Of Financial Institutions Under Nigerian Law

    On April 29, 2021, the Central Bank of Nigeria (CBN), as the apex regulator of all banks and other financial institutions in Nigeria, announced the removal of all the directors of First Bank Limited...
    NigeriaCorporate/Commercial Law
    Pavestones
    Pavestones
  • Article

    Nigeria Regulatory Update: The SEC's Expanded Enforcement Powers Under ISA 2025: What You Need To Know

    The enactment of the Investments and Securities Act, 2025 ("ISA 2025") marks a significant strengthening of the Securities and Exchange Commission's...
    NigeriaCorporate/Commercial Law
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    Overview Of Employment Related Laws In Nigeria

    Section 91 of the Labour Act goes further to exclude certain categories of persons from the above definition and, thereby, from the provisions of the Labour Act.
    NigeriaEmployment and HR
    Banwo & Ighodalo
    Banwo & Ighodalo
  • Article

    How To Set Up A Trust Fund In Nigeria

    Setting up a trust fund is one of many options for transferring money, property, and other assets to family members or charity causes.
    NigeriaFamily and Matrimonial
    Olisa Agbakoba Legal (OAL)
    Olisa Agbakoba Legal (OAL)
  • Article

    An Analysis Of The Guidelines For Operations Of Agent Banking In Nigeria

    On 6th October 2025, the Central Bank of Nigeria (CBN) issued the Guidelines for the Operations of Agent Banking in Nigeria ("the Guidelines"), set to take effect from 1st April 2026.
    NigeriaFinance and Banking
    Babalakin & Co
    Babalakin & Co
  • Article

    Bank Loans In Nigeria: Types Of Collateral And Loan Documentation

    Bank loans are a very valuable tool for the growth and sustainability of businesses in Nigeria; particularly since we are not exactly a credit-oriented society.
    NigeriaFinance and Banking
    Olisa Agbakoba Legal (OAL)
    Olisa Agbakoba Legal (OAL)
  • Article

    Federal High Court Nullifies Funding Of Police Trust Fund Through Direct Deduction From Federation Account And Levy On Companies

    The Federal High Court (FHC or "the Court") Abuja Division, recently delivered judgement in the case between the Attorney General for Rivers State (AGRS or "the Plaintiff")...
    NigeriaFinance and Banking
    KPMG in Nigeria
    KPMG in Nigeria
  • Article

    Fund Managers And Custodians In Nigeria's Investment Ecosystem: Independence, Collaboration And The SEC's Investor-Protection Framework

    Effective investment management requires more than sound decision-making—it demands a robust institutional framework to protect investors' money and assets. At the heart of this framework lies a critical relationship between two distinct participants: the fund manager who directs investment strategy, and the custodian who safeguards and administers those assets. This deliberate separation of functions serves as a fundamental investor-protection mechanism that underpins the integrity of modern investme
    NigeriaFinance and Banking
    Syntegral Legal Practice
    Syntegral Legal Practice
  • Article

    Host Community Development Funds In Nigeria - Establishment And Procedure

    The Petroleum Industry Act 2021(the Act) introduces the Petroleum Host Community Development (PHCD) under Section 234 of the Act. The Host Community Development Trust was introduced by...
    NigeriaFinance and Banking
    Resolution Law Frim
    Resolution Law Frim
  • Article

    Introductory Guide To Debt And Business Recovery

    Bank loans are a very valuable tool for the growth and sustainability of businesses in Nigeria; particularly since we are not exactly a credit-oriented society.
    NigeriaFinance and Banking
    Olisa Agbakoba Legal (OAL)
    Olisa Agbakoba Legal (OAL)
  • Article

    "It Wasn't Me": The Invisible Hand Of Blind Trusts

    A trust is a legal arrangement in which an asset owner/grantor (the person who creates the trust and can also be a beneficiary)...
    NigeriaFinance and Banking
    SimmonsCooper Partners
    SimmonsCooper Partners
  • Article

    Non-Deliverable Forwards As A Hedging Tool For Currency Volatility In Nigeria

    The Nigeria currency has been under a lot of pressure in recent times, owing to decrease in export earnings due to the instability in price of crude, increase in demand for the dollar, incursion of the corona virus ...
    NigeriaFinance and Banking
    Sefton Fross
    Sefton Fross
  • Article

    Regulating The International Money Transfer Business In Nigeria

    According to the World Bank's Migration and Remittances Factbook 2016, more than 250 million people, or 3.4 percent of the world population, live outside their countries of birth.
    NigeriaFinance and Banking
    Sefton Fross
    Sefton Fross
  • Article

    Summary Of Key Changes To The Investment And Securities Act 2025

    The Investments and Securities Act ("ISA") 2025 marks a significant milestone in Nigeria's capital market regulation, coming into effect 18 years after the Investment and Securities Act 2007 (the "Repealed Act").
    NigeriaFinance and Banking
    PwC Nigeria
    PwC Nigeria
  • Showing 701–720 of 1126 results

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