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It is widely acknowledged that there are limited funding sources for entrepreneurs in emerging economies, such as Nigeria.

In our previous newsletter, we discussed the provisions of the Central Bank of Nigeria's Guidance on Ultimate Beneficial Ownership which was released following the imminent threat of Nigeria being...

Corporate finance is a fundamental aspect of commercial transactions and plays a critical role in the fulfillment of contractual obligations.

Commercial dispute resolution in Nigeria is being reshaped by third-party funding and asset tracing mechanisms. While the Arbitration and Mediation Act 2023 has abolished champerty doctrines in arbitration contexts, traditional common law restrictions persist in court litigation, creating a complex legal landscape where funding viability increasingly depends on enforceable asset identification and preservation strategies.

On March 20, 2025, the Nigeria Data Protection Commission ("NDPC") released the General Application and Implementation Directive 2025 ("GAID"), superseding the Nigeria Data Protection Regulation (NDPR) 2019.

The Lagos state Real Estate Regulatory Authority Law 2022, was signed into law on the 7th day of February 2022 by the executive governor of Lagos State, Mr Babajide Sanw0-Olu. The Law was enacted...

The enactment of the Nigeria Tax Act 2025 (NTA), together with its companion statutes, the Nigeria Tax Administration Act (NTAA), the Nigeria Revenue Service (Establishment) Act (NRSEA)

On 9th May 2022, the FIRS issued a public notice to the effect that it may (emphasis mine) only grant capital allowance to companies that are able to provide evidence...

The Finance Act which came into force on 13th January 2020, introduced the concept of "significant economic presence" ("SEP") as a new basis for the taxation of digital and online...

Innovation, technology, and the continuous need for customers to access convenient products and services have led to the evolution of the Financial Technology (Fintech) industry.

The idea of a company secretary has over time transcended beyond the clerical and administrative responsibilities associated with the role.

The new Petroleum Industry Act 2021 which was recently assented and signed into law by the President of the Federal Republic of Nigeria on August 16th, 2021 to repeal the...

In Nigeria, there is a common misconception that Companies Limited by Guarantee cannot generate profits or distribute dividends to their members.

From 2023 to 2024, businesses in Nigeria have experienced a rather neck-twisting and challenging landscape marked by a sequence of divestment and exit of multinational companies across various sectors.

As startups grow and seek funding, understanding equity dilution is crucial for both founders and early investors. But what exactly is equity dilution, and why does it matter?

Environmental, Social and Governance (ESG) reporting refers to the disclosure of non-financial information about a company's environmental stewardship, social responsibility and governance practices.

The current state of Mergers and Acquisitions (M&A) in Nigeria has seen an increased volume of deals than in 2020.