ArticlePrivate Agency Arrangements And Tax Collection In NigeriaNigeria currently operates a self-assessment system. Prior to 1991, tax administration in Nigeria was based exclusively on assessments made by revenue authorities.NigeriaTaxStreamsowers & Köhn
ArticleEvaluation Of Telemedicine In Nigeria And Cybersecurity ConcernsTelemedicine has appeared as a transformative force in global healthcare, offering remote medical consultations and services through digital communication technologies.NigeriaFood, Drugs, Healthcare, Life SciencesStreamsowers & Köhn
ArticleAI And Tax: NigeriaTechnology continues to gain ground globally and affect businesses and governments alike. Nigeria, like many other countries was not sufficiently poised for the changes the digital...NigeriaTechnologyStreamsowers & Köhn
ArticleAn Appraisal Of The Extent Of The Protection Offered By The Public Officers Protection Act, 2004: Co-Defendant's Rights In ViewThe Public Officer Protection Act, 2004 (POPA) was enacted in a bid to ensure that public officers are not distracted from their public functions and duties at the instance of many litigations pending against them.NigeriaCorporate/Commercial LawStreamsowers & Köhn
ArticleThe Future's Bright? The Outlook For Renewable Energy In NigeriaStreamsowers & Köhn's Ibukun Konu sheds some light on how the recent passing of revolutionary new legislation looks set to generate a boost in the use of renewable energy in Nigeria's future.NigeriaEnergy and Natural ResourcesStreamsowers & Köhn
ArticleA Commentary On The Value Added Tax Direct Initiative By The Federal Inland Revenue ServiceA 2021 report by the International Survey on Revenue Administration reveals that only about 16.7% of the Nigerian economically active population pay tax...NigeriaTaxStreamsowers & Köhn
ArticleCoastal And Inland Shipping (Cabotage) Act (Alteration) Bill, 2021. (HB. 1575)The bill seeks to amend the Coastal and Inland Shipping (Cabotage) Act 2003 ("the Principal Act"), to include oil rigs as a vessel, within the meaning of a vessel under the Act, and subject to every other provision of the Act relating to vessels. NigeriaTransportStreamsowers & Köhn
ArticleRegulation Of Digital Lending Platforms By The Federal Competition And Consumer Protection Commission – An Analysis Of The Grey AreasThe Nigerian financial services industry has experienced significant growth in the last couple of years, due largely to the entry of an increased number of Fintech companies into the market.NigeriaConsumer ProtectionStreamsowers & Köhn
ArticleCompetition Law In Action: From Regulatory Framework To Market Culture In NigeriaNigeria's competition law journey is still relatively young, but its impact on market behaviour, regulatory thinking, and business strategy is already becoming evident.NigeriaAntitrust/Competition LawStreamsowers & Köhn
ArticleTelecoms And Media 2024Nigeria's communications sector is primarily regulated by the Nigerian Communications Act 2003 (NCA) and the Wireless Telegraphy Act 1966 (WTA).NigeriaMedia, Telecoms, IT, EntertainmentStreamsowers & Köhn
ArticleData Protection Case Review: Chukwunweike Akosa Araka v. Ecart Internet Services Nigeria Limited & Eat 'N' Go LimitedThe Nigerian Data Protection Act 2023 (NDPA) was enacted to establish a comprehensive statutory framework for data protection in Nigeria. NigeriaPrivacyStreamsowers & Köhn
ArticleDeduction Of Tax At Source (Withholding) Regulations, 2024: What You Need To KnowOn 2nd October 2024, the Deduction of Tax at Source (Withholding) Regulations 2024 (the Regulations), issued by Nigeria's Minister of Finance and Coordinating Minister of the Economy...NigeriaTaxStreamsowers & Köhn
ArticleUnlocking Nigeria's Digital Future: The NCC's Proposed Spectrum Strategy And Its Implications For Space Service Operators And Broadband ExpansionAminu Maida, the Executive Vice Chairman (EVC) and Chief Executive Officer (CEO) of the Nigerian Communications Commission (NCC or the Commission) recently stated at a public event...NigeriaMedia, Telecoms, IT, EntertainmentStreamsowers & Köhn
ArticleWhy CBN's Directive To Fis To Obtain The Social Media Handle Of Customers Potentially Violates The Data Protection ActOn 31 May 2023, the Governor of the Central Bank of Nigeria (CBN) in exercising powers granted under the Banks and Other Financial Institutions Act 2020 (the Act) issued the Central Bank of Nigeria (Customer Due Diligence) Regulations 2023.NigeriaPrivacyStreamsowers & Köhn
ArticleThe Question Of Excessive Data Processing Under The NDPR: Insights From FCCPC v MetaOn 19 July 2024, the Federal Competition and Consumer Protection Commission (FCCPC or Commission) in Nigeria imposed a fine of $220 million on Meta Platforms Inc (Meta)...NigeriaConsumer ProtectionStreamsowers & Köhn
ArticleMaking A Case For The Securitisation Of Intellectual Property Rights In NigeriaAfundamental function of the government is to promote the prosperity of its people by implementing policies and programs that facilitate economic growth and development.NigeriaIntellectual PropertyStreamsowers & Köhn
ArticleIntermediary Liability, Data Protection, And Platform Responsibility: Appellate Considerations In Femi Falana, SAN v. Meta Platforms Inc. (Suit No: LD/17783MFHR/2025)The decision of the High Court of Lagos State in Femi Falana, SAN v. Meta Platforms Inc. raises significant legal questions concerning the relationship between constitutional privacy rights...NigeriaPrivacyStreamsowers & Köhn
ArticleA Commentary On The Nigerian Public Sector Governance Draft Code 2024Public sector governance is aimed at ensuring that Public Sector Entities (PSEs) not only fulfill their mandates and achieve their intended outcomes but also operate...NigeriaStrategyStreamsowers & Köhn
ArticleMTN's $6.2 Billion Acquisition Of IHS: What Nigeria's Competition Authorities Will Look ForOn 17 February 2026, MTN Group and IHS Towers separately announced a proposed all cash transaction under which MTN would acquire the outstanding shares of IHS Towers that it does not already own...NigeriaAntitrust/Competition LawStreamsowers & Köhn
ArticleNigeria Startup Act, 2022: A Roadmap To Technological Inclusion In The Nigerian EconomyThe Nigeria Startup Act is a legal and institutional framework for the development of startups in Nigeria by providing an enabling environment for the establishment, development, and operation of startups in Nigeria, ...NigeriaCorporate/Commercial LawStreamsowers & Köhn