Carbon credits have evolved far beyond simple environmental offsets into commercially valuable intangible assets that influence billion-dollar transactions and raise critical questions around commercial law, private property, and taxation. This examination reveals why these instruments deserve attention not merely as environmental tools, but as assets with significant legal, commercial and tax implications in modern commerce.

Nigeria's digital asset ecosystem has evolved rapidly, yet regulation has struggled to keep pace with innovation. The Presidential Executive Order on Virtual Assets Coordination, 2026, seeks to bring greater coordination and clarity to the institutions responsible for regulating the sector, addressing the fragmented regulatory landscape that businesses have faced when establishing or investing in virtual asset operations.

Nollywood has become one of the world's largest film industries by output volume, yet the legal framework supporting its actors, producers, and distributors remains poorly understood by many emerging entertainers. This analysis examines critical questions of ownership, financial management, taxation, and commercial obligations that arise when Nigerian films move from script to screen, using Omotola Jalade-Ekeinde's 2026 directorial debut as a practical case study.

Nigeria's Minister of Finance has issued the Presumptive Tax Regulations 2026, establishing a simplified framework for assessing income tax from taxpayers without adequate accounting records. This landmark regulation forms part of Nigeria's broader tax reform agenda aimed at expanding the tax base while reducing compliance burdens for small and informal businesses.

Despite their significant economic contribution, a large proportion of Nigerian Micro, Small, and Medium Enterprises (MSMEs) continue to operate largely informally, often lacking structured corporate governance frameworks.

In line with the constitutional power to make relevant executive Orders and the provisions of the Nigerian Oil and Gas Industry Content Development Act, 2010, the President of the Federal Republic of Nigeria enacted the ...

On August 6, 2025, President Bola Ahmed Tinubu in a landmark effort to transform the Nigerian Insurance Sector signed the Nigerian Insurance Industry Reform Act (NIIRA), 2025.

The Nigeria Revenue Service has issued a compliance reminder to large taxpayers regarding mandatory e-invoicing requirements under the National E-Invoicing and Electronic Fiscal System regime. Large taxpayers must complete onboarding and begin compliant invoice transmission by 31 July 2026 or face potential regulatory enforcement measures. The notice follows the phased implementation timeline published in February 2026 for different taxpayer categories.

Without doubt, the promulgation of the Nigerian Tax Reform Acts portends significant impact for non-resident persons (i.e., individuals and business which do not have their tax residency in Nigeria).

Nigeria's Revenue Service has issued comprehensive guidelines establishing a uniform framework for taxing virtual assets and cryptocurrency transactions. The new rules adopt a substance-over-form approach, focusing on the economic nature of digital asset transactions rather than their technical labels. These guidelines clarify tax treatment, compliance obligations, and administrative procedures for all persons engaged in virtual asset activities under Nigerian law.

Global minimum tax also known as Global Anti-Base Erosion Model, provides for a coordinated and comprehensive system of minimum taxation, aimed at ensuring that large multinational enterprise groups pay a minimum level of tax ...

In an era dominated by rapid technological advancement, the digital economy has emerged as a powerhouse of global growth, reshaping commerce, communication, and finance.

As implementation of Nigeria's Tax Reform Acts 2025 (namely The Nigeria Tax Administration Act 2025, The Nigeria Revenue Service Act 2025 and the Joint Revenue Board of Nigeria Act 2025...

The evolution of corporate governance in Nigeria has led to the introduction of several progressive legal frameworks, particularly in the areas of corporate transparency and data protection.

Nigeria's Revenue Service has launched Rev360, a fully digital tax administration platform replacing TaxProMax.

Nigeria's Federal Ministry of Finance has issued comprehensive transition guidelines to bridge the gap between repealed tax laws and the new Tax Acts 2025, addressing critical questions about compliance obligations and the treatment of transactions during this pivotal period.

On 16 May 2026, the Central Bank of Nigeria launched the 2026 FX Manual, marking the first comprehensive review of Nigeria's foreign exchange regulatory framework in nearly a decade.

Year-end tax compliance has assumed heightened significance for multinational enterprises (MNEs) operating in Nigeria, particularly in the context of increased enforcement activities by the Federal Inland Revenue Service (FIRS)...

In Nigeria's dynamic startup ecosystem, founders face a critical decision when raising capital: should they pursue debt financing with its immediate tax benefits through deductible interest expenses, or opt for equity financing that offers long-term investor incentives like capital gains tax exemptions and investment tax credits? This analysis examines how tax implications influence capital structure decisions for Nigerian startups at different growth stages.