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Prior to January 2020 when the first Finance Act was signed into law, the Nigerian tax laws had not been reviewed for several years and tax positions adopted by non-resident companies on their Nigerian tax matters tended to subsist for a long time.

The Act provides that the amendments therein come into force on "1 May 2023 or such other date that shall be indicated by the National Assembly by law, or the President by assent or order".

Riding on the back of advances in technological and digital innovation, increased consumer expectations and universal aspiration for financial inclusion, financial technology is rewriting the scope and roles ...

It has been widely predicted that the Corona Virus Infectious Disease 2019 (COVID-19) pandemic would lead to a paralysis of the economies of several nations both developed and developing...

The Nigeria Stock Exchange on Thursday 15th November 2018 issued its Sustainability Disclosure Guidelines following approval of the Nigerian Stock Exchange on the 9th day November 2018.

According to the International Monetary Fund (IMF), the principal role of banks is to "take in funds called deposits from those who need them, pool them and lend them to those who need funds."

The Central Bank of Nigeria (CBN) being the apex bank in the country has as one of its key objectives to promote a sound financial system stability.

Climate change is a pressing global challenge that impacts all nations, and Nigeria is no exception.

On the 8th of July 2021, the Central Bank of Nigeria ("CBN") issued a Supervisory Framework for Payment Service Banks ("the Framework") to strengthen their financial inclusion...

The commodity market is a significant driver of Nigeria's economic output, contributing between one - third and two - fifths of the national GDP .

Erroneous electronic fund transfer has become an increasingly common problem in Nigeria's digital banking space. Such transfers often leave victims scrambling to recover their money...

In the current year, total cost of debt service is N1 trillion which is about one-third of the federal government revenue before borrowing.

In response to increasing national security challenges and the need to strengthen Nigeria's defence capabilities, the Nigeria Tax Act, 2025 (No. 7) establishes a dedicated financing mechanism...

Film financing is the act of raising funds for the production costs of a film. Such production cost could include without limitation script writing, editing, production set, casting, and cinematography.

Benjamin Franklin is quoted to have said, ‘‘… in this world nothing can be said to be certain, except death and taxes''.

Tax in Nigeria has in recent times taken a more important role in the conversations around Government revenue. The consistent introduction of changes to the fiscal regime by way of Finance Acts...

In the recent past, the world has witnessed an influx of technological advancement particularly in the financial sector leading to the development of new forms of money including the Central Bank Digital Currency ("CBDC").