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  • Article

    Introduction Of Nigerian Overnight Financing Rate: Implications For Pricing, Risk And Documentation In Nigeria’s Money Market Transactions

    The Central Bank of Nigeria, in collaboration with the Financial Markets Dealers Association, has introduced the Nigerian Overnight Financing Rate (NOFR) as Nigeria's new overnight interbank benchmark.
    NigeriaFinance and Banking
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    An Appraisal Of The Central Bank Of Nigeria's 2023 Guidelines On Contactless Payments

    Contactless payments technology is an alternative payment method that allows users to pay for goods and services without the need for physical contact with a device or the use of a card.
    NigeriaLitigation, Mediation & Arbitration
Udo Udoma & Belo-Osagie
Udo Udoma & Belo-Osagie
  • Article

    The New Face Of VAT In Nigeria – An Update On The Finance Act 2020

    The Finance Act 2020 (the "FA 2020"/ "the Act") was signed into law on 31st December, 2020 and took effect from 1st January 2021.
    NigeriaTax
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    Fintech Regulatory Update: The Central Bank Of Nigeria Commences AML/CFT/CPF Supervison Pilot Scheme For Select Virtual Asset Service Providers

    On 31st March 2026, the Central Bank of Nigeria ("CBN") issued a press release announcing the commencement of an AML/CFT/CPF Supervision Pilot Scheme (the "Pilot Scheme") for a select group...
    NigeriaTechnology
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    UUBO TAX UPDATE: Tax Liability And Tax Obligations Of Approved Enterprises Established In An Export Free Zone

    They are subject to the exceptions stated in Part 6, Paragraph 3 of the Regulations.
    NigeriaTax
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    The Companies And Allied Matters Act 2020 – What You Need To Know - Part 7 – Private Companies

    The Companies and Allied Matters Act Laws of the Federation of Nigeria 2004 was initially made law in Nigeria in 1990 as a decree of the military government.
    NigeriaCorporate/Commercial Law
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    Green Finance In Nigeria: 2025 In Review And Outlook For 2026

    Nigeria continues to face increasing pressure to balance economic development, rapid population growth, and environmental sustainability.
    NigeriaEnergy and Natural Resources
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    Regulations For The Registration Of Oil & Gas Professionals With Nigerian Professional Bodies

    Industry analysts forecast a positive turn for Nigerian oil and gas in 2023, with onshore volume recovery, incremental growth from shallow water projects, ...
    NigeriaEnergy and Natural Resources
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    The Companies And Allied Matters Act 2020 - What You Need To Know - Part 4 – Share Buy Back And Treasury Shares

    The Companies and Allied Matters Act Laws of the Federation of Nigeria 2004 was initially made law in Nigeria in 1990 as a decree of the military government.
    NigeriaCorporate/Commercial Law
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    Nigeria's Data Protection Landscape: Key Developments And What To Expect In 2026 And Beyond

    Since the inception of the Nigeria Data Protection Regulation in 2019 ("the NDPR"), the first principal regulation on data protection in Nigeria...
    NigeriaPrivacy
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    Tax Liability And Tax Obligations Of Approved Enterprises Established In An Export Free Zone

    The South-South Zone of the Tax Appeal Tribunal sitting in Benin, on the 17th of March 2020, delivered its judgment in Appeal No. TAT/SSZ/005/2018: West Atlantic Shipyard Limited v. Federal Inland Revenue Service.
    NigeriaTax
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    Regulatory Update: Guidelines For Insurtech Operations In Nigeria Introduction

    The National Insurance Commission (NAICOM), on 30th July 2025, released the Guidelines for Insurtech Operations in Nigeria (the "Guidelines"), which became effective on 1st August...
    NigeriaInsurance
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    Commentary On Key Provisions Of The FIRS' Information Circular On Nigeria's Withholding Tax Regulations, 2024

    On February 24, 2025, the Federal Inland Revenue Service issued Information Circular No. 01/2025 to guide the implementation of the Deduction of Tax at Source (Withholding Tax) Regulations, 2024, which became effective from January 1, 2025.
    NigeriaTax
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    Series On Tax Reform Acts 2025 Part 2: Key Tax Incentives Under The Nigeria Tax Act

    On 9th September 2025, the Federal Government of Nigeria published the official gazetted versions of the Nigeria Tax Act, 2025 (the "NTA"), the Nigeria Tax Administration Act, 2025...
    NigeriaTax
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • 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

    An Overview Of The Nigerian Oil And Gas Research And Development Regulation

    Industry analysts forecast a positive turn for Nigerian oil and gas in 2023, with onshore volume recovery, incremental growth from shallow water projects, and discernible increases in onshore drilling activity set to potentially offset ...
    NigeriaEnergy and Natural Resources
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    A 2025 Playbook For Private Capital In Nigeria: Charting Change

    As African private capital markets emerge from a period of volatility, the first half of 2025 has signalled a phase of stabilisation and renewed investor focus.
    NigeriaFinance and Banking
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    Key Fintech Trend From 2022 And The Outlook For 2023

    In Nigeria, the year 2022 was an interesting year for regulators and Fintechs alike. The Fintech space in Nigeria
    NigeriaTechnology
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    Emerging Trends In Subsidiary Governance And Liability – A Nigerian Perspective

    The Companies and Allied Matters Act 2020 ("CAMA 2020") introduced reforms that materially reshaped governance requirements for Nigerian companies. These include strengthened...
    NigeriaCorporate/Commercial Law
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    Options For Nigerian Banks To Meet New Minimum Paid-Up Capital Requirements

    It was long anticipated, and it eventually happened on 28th March, 2024. So, it was not a surprise for many watchers of the Nigerian banking sector, what was a surprise, however, was the nature of the new requirement that excluded a large portion of a bank's shareholders' funds.
    NigeriaFinance and Banking
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Showing 101–120 of 248 results

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