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  • Article

    Signposts And Landmarks: The Business Facilitation (Miscellaneous Provisions) Act No. 5 Of 2022 - A Critique Of Recent Strides In Nigeria's Business Regulatory Policy Reform Journey

    As a keen observer, then active student, and later storied contributor to Nigerian business landscape and sectoral reforms discourse for almost three decades, news of the enactment...
    NigeriaStrategy
    LeLaw Barristers & Solicitors
    LeLaw Barristers & Solicitors
  • Article

    Court Of Appeal Affirms Educational Institutions' Companies Income Tax Obligation

    The Court of Appeal (CoA), in December 2018, upheld the ruling of Federal High Court (FHC) on the liability of educational institutions to pay companies income tax (CIT).
    NigeriaTax
Deloitte Nigeria
Deloitte Nigeria
  • Article

    Navigating The 2025 UK Tax Reforms: Implications For Nigerian HNWIs

    The UK government recently announced significant tax reforms that are sending ripples through global wealth corridors, particularly among High-Net-Worth Individuals (HNWIs) across the world —including Nigeria.
    NigeriaTax
    DCSL Corporate Services Limited
    DCSL Corporate Services Limited
  • Article

    Private Educational Institutions: Why Are They Not Taxable?

    Perhaps, what is required in Nigeria is categorization of the educational institutions into proprietary educational institutions and not-for-profit educational institutions.
    NigeriaTax
    Deloitte Nigeria
    Deloitte Nigeria
  • Article

    Insights Into The SEC Accelerated Regulatory Incubation Program Framework

    The Securities and Exchange Commission (SEC) on June 28 2024, released the Framework on Accelerated Regulatory Incubation Program (ARIP) for the onboarding...
    NigeriaTechnology
    Pavestones
    Pavestones
  • Article

    Setting Up A Fintech Company In Nigeria

    With the rapid growth of technology, start-ups have continually found ways to improve financial services. This trend has been matched by the growing appetite of the consumers for faster and more convenient financial services.
    NigeriaTechnology
    Pavestones
    Pavestones
  • Article

    What The Investment And Securities Act 2025 Means For Digital And Virtual Assets In Nigeria

    On 29th March, 2025, the President of the Federal Republic of Nigeria, President Bola Ahmed Tinubu, signed the Investment and Securities Act 2025 (the "ISA 2025") into law.
    NigeriaTechnology
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    Can Parties Be Bound To A Contract By Conduct?

    More often than not, parties to a contract expect that where they intend to enter into a written contract, until the terms of their agreement to contract are reduced into writing and signed by them...
    NigeriaCorporate/Commercial Law
    SPA Ajibade & Co
    SPA Ajibade & Co
  • Article

    Cost Contribution Arrangements – The Full Picture

    MNEs typically have integrated business operations which allow related entities to benefit from business advantages from either cost saving or relative administrative ease which helps to maintain or improve their overall competitiveness.
    NigeriaCorporate/Commercial Law
    KPMG in Nigeria
    KPMG in Nigeria
  • Article

    Key Legal Considerations For Investing In Nigerian Startups: A Guide For Private Equity And Venture Capitals

    Nigeria is a popular investment destination in Africa due to its large economy and population size, which has led to a vast number of businesses operating in the country.
    NigeriaCorporate/Commercial Law
    The Trusted Advisors
    The Trusted Advisors
  • Article

    A Step Backward Or A Necessary Correction? Legal And Governance Implications Of Nigeria's Proposed PIA Amendment

    The Petroleum Industry Act (PIA) 2021 marked a historic milestone in the reform of Nigeria's oil and gas sector, promising transparency, accountability, and efficiency.
    NigeriaEnergy and Natural Resources
    Compos Mentis Legal Practitioners
    Compos Mentis Legal Practitioners
  • Article

    CBN’S Data Localisation Directive – Compliance Considerations For Payment System Participants

    Nigeria's Central Bank has introduced sweeping data localisation requirements that will fundamentally reshape how payment service providers, banks, and financial institutions handle transaction data. With a January 2027 compliance deadline, these new rules mandate that all payment transaction data generated within Nigeria must be stored and managed locally, raising critical questions about cloud infrastructure, vendor relationships, and operational readiness. This analysis examines the scope of the requirem
    NigeriaFinance and Banking
    Pavestones
    Pavestones
  • Article

    How To Assess An Organizations' Internal Control Using A Risk-Based Approach

    Internal controls have become a key business area for all organisations to maintain the risks facing the company within the defined risk tolerance levels.
    NigeriaFinance and Banking
    Forvis Mazars
    Forvis Mazars
  • Article

    Legal Considerations On Corporate Restructuring And Insolvency

    Corporate restructuring may be described as the process of rearranging a company's finances, operations, and management to improve its efficiency, effectiveness, and productivity.
    NigeriaInsolvency/Bankruptcy/Re-Structuring
    The Trusted Advisors
    The Trusted Advisors
  • Article

    Negotiation And Mediation In Nigeria: Smarter Commercial Dispute Resolution

    Disputes are inevitable in every relationship; they may be civil, commercial, or domestic in nature. In Nigeria, where the court system often faces significant delays due to backlogged...
    NigeriaLitigation, Mediation & Arbitration
    The Trusted Advisors
    The Trusted Advisors
  • Article

    The Growth Of E-Commerce In Nigeria – A Brief Overview

    It is no longer news, that there has been a phenomenal increase in the amount of internet users in Nigeria.
    NigeriaMedia, Telecoms, IT, Entertainment
    Tokunbo Orimobi
    Tokunbo Orimobi
  • Article

    The Operationality Of The Nigeria Data Protection Act (NDPA) General Application And Implementation Directive (GAID), 2025

    n March 2025, the Nigeria Data Protection Commission ("NDPC") issued the Nigeria Data Protection Act ("NDPA") General Application and Implementation Directive, 2025 ("GAID").
    NigeriaPrivacy
    Lexworth Legal Partners
    Lexworth Legal Partners
  • Article

    Sukuk Al-Ijarah As Source Of Funding To Bridge The Housing Infrastructure Deficit In Nigeria

    Sukuk Ijarah is one of the alternative instruments in Islamic finance which is frequently offered around the world. It has also received encouraging...
    NigeriaReal Estate and Construction
    Primera Africa Legal
    Primera Africa Legal
  • Article

    Communique On Nigeria's Landmark Tax Reforms 2025: Legal, Business And Investment Implications'

    On 9th October 2025, the Corporate and Commercial Group ("CCG") team of Advocaat Law Practice hosted a critical webinar titled ‘Nigeria's Landmark Tax Reforms 2025: Legal, Business, and Investment Implications.'
    NigeriaTax
    Advocaat Law Practice
    Advocaat Law Practice
  • Article

    Regulating ESG Through Regional Initiatives: A Synopsis Of The EU Corporate Sustainability Due Diligence Directive

    Environmental degradation has become a global problem and is not a respecter of borders. Climate change has become a major concern for the international community, companies...
    GlobalEnvironment
    Alliance Law Firm
    Alliance Law Firm
  • Showing 921–940 of 2269 results

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