The Investments and Securities Act 2025 ("ISA 2025") introduces a consolidated statutory framework for Nigeria's capital markets.

The Nigeria Data Protection Act, 2023 (NDPA), which is the extant law on data protection in Nigeria, continues to exert a significant influence on the compliance practices of organisations...

Nigeria's new Presumptive Tax Regulations establish a simplified tax framework for informal sector businesses and individuals whose income cannot be accurately determined through standard assessment methods. The regulations introduce a 1% turnover-based tax system with specific exemptions for nano businesses, while also implementing a 2% capital gains tax on asset disposals.

With its enactment four years ago, the Petroleum Industry Act 2021 ("PIA") introduced comprehensive reforms to Nigeria's oil and gas sector...

On 24th April 2025, the Nigerian Securities and Exchange Commission ("SEC") introduced a series of new amendments to the SEC Rules and Regulations 2013 (as amended) (the "SEC Rules"), which was formally implemented in May...

The Guidance mandates the removal of access fees and asymmetric fee structures. In addition, it requires MNOs to offer standalone data bundles at fair prices to avoid tying consumers with products...

Nigerian competition law prohibits predatory pricing as an abuse of dominance, where businesses with significant market power deliberately sell below cost to eliminate competitors. While the Federal Competition and Consumer Protection Commission has yet to issue a published predatory pricing decision, the legal framework provides clear guidance on cost benchmarks, enforcement mechanisms, and substantial penalties for violations.

In the transition from a decade-long import dependency to a localised refining powerhouse, the victor will not be determined by infrastructure alone...

Did you know that Intellectual Property law protects your brand image, creations, and inventions to the extent that they are properly registered? Read along as we explore how Intellectual Property Law helps you achieve brand protection.

By way of background, the Central Bank of Nigeria ("CBN") issued a guideline titled "Guidelines on the Operations of Pan-African Payments and Settlement System (PAPSS) in Nigeria...

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.

Nigeria's regulatory landscape for Anti-Bribery and Corruption ("ABC") and Anti-Money Laundering ("AML") continued to evolve in 2025, reflecting increased enforcement activity, deeper global cooperation...

Carbon markets are trading systems which operate on the principle that greenhouse gas (GHG) emissions can be quantified, traded, and offset.

The Nigerian Fintech space received significant attention from regulators in the second half of 2020 and into 2021. This ranges from the Securities and Exchange Commission's ("SEC's")...

The Nigerian Exchange Group has unveiled plans to allow Nigerian companies with significant foreign exchange revenue and free trade zone enterprises to issue and list bonds and stocks denominated in US Dollars. This initiative aims to provide an avenue to meet the foreign exchange needs of such companies while enhancing investment opportunities in Nigerian capital markets.

The Central Bank of Nigeria has consistently been expressing its policy drive to deepen the Nigerian autonomous foreign exchange market, and to promote transparency and the efficient functioning of the FX Market.

The Securities and Exchange Commission ("SEC"), on 21st June 2024, released a Framework on Accelerated Regulatory Incubation Programme ("ARIP") for the Onboarding of Virtual Assets Service Providers ("VASPs") and other Digital Investment Service Providers.

The Investments and Securities Act 2025 ("ISA 2025") introduces a wide-ranging update to Nigeria's capital markets regulatory regime.

Remittances from Nigerians in the diaspora have become a significant contributor to Nigeria's foreign exchange earnings and Gross Domestic Product ("GDP").

The essence of agreements generally and commercial relations specifically is the faith, trust and understanding that the parties will carry out their agreed obligations.