Nigeria's Finance Bill of 2022 (the Bill) has made changes to several fiscal and administrative laws, including the Public Procurement Act, the Capital Gains Tax Act, the Companies Income Tax Act...

In this series of questions and answers, I provide an in-depth overview of the competition aspects of the merger control process under the ECOWAS Competition Framework.

Paragraph 14(b) Part II of the Second Schedule of the 1999 Constitution of the Federal Republic of Nigeria and Section 2(2) of the Electricity Act of 2023 ("EA") empowers states in Nigeria...

The GSMA has released a comprehensive Satellite Regulatory Playbook designed to guide governments and National Regulatory Authorities through the complexities of regulating the rapidly evolving satellite connectivity sector. This policy framework addresses the challenges faced by regulators in adapting to new satellite technologies and their integration with mobile communications networks.

On 25th July 2023, the Corporate Affairs Commission ("the Commission") in partnership with the NBA-SBL organised a training workshop on the use of the Beneficial Ownership Register ("BOR").

The repeal and re-enactment of the Electric Power Sector Reform Act, 2005 (the ESPRA) as the Electricity Act 2023 (the Act) is a major game changer in the Nigerian Electricity Supply Industry (NESI).

The interplay between limitation statutes and employment contracts in Nigeria has long generated doctrinal uncertainty. This analysis examines whether the limitation period prescribed by POPA applies to claims arising from contracts of employment involving public authorities, exploring a recurring question in Nigerian jurisprudence.

This article examines Nigeria's legal and regulatory framework for the decommissioning and abandonment of oil and gas facilities, with particular focus on the obligations created by the Petroleum Industry Act 2021 and the supporting upstream, midstream and downstream regulations. It argues that decommissioning and abandonment is not merely a technical end-of-life exercise, but a continuing legal obligation involving regulatory compliance, environmental protection, and financial responsibility.

The Not-For-Profit Governance Code ("NFPGC" or the "Code") 2023, is an initiative of the Technical Working Group (TWG), constituted by the Nigerian Ministry of Industry...

The Legislative Arm of the Federal Republic of Nigeria passed the Employees' Compensation Act (the "Act") on December 17, 2010, replacing the Workmen's Compensation Act Cap.

In July 2016, the Federal Government established the Presidential Enabling Business Environment Council ("PEBEC") to address the constraints facing businesses in Nigeria.

On 28 November 2023, the Federal High Court (the Court) delivered its judgment in the case of Ikigai v National Information Technology Development Agency...

Nigeria's tax laws and regulations have undergone various amendments in the past, with the Finance Act 2023 ("the Act or "FA") being the most recent amendment.

Over time Nigeria has sought to bring renewable energy into the energy mix as part of measures to reduce global warming.

On June 26, 2025, President Bola Ahmed Tinubu signed four transformative tax bills into law, fundamentally reshaping Nigeria's taxation landscape. The Nigeria Tax Act, 2025 repealed principal taxation legislations, introducing a comprehensive new framework that affects companies and taxpayers across the country. What are the key provisions of this new tax regime and how will it impact businesses operating in Nigeria?

The enactment of the four tax reforms bills in 2025, which became effective on 1st January 2026, heralded a new dispensation in Nigerian tax administration.

Following the removal of fuel subsidy, the transition from Premium Motor Spirit (PMS) also known as petrol to Compressed Natural Gas (CNG)...

Class actions have evolved in Nigeria through court rules and judicial decisions. However, the concept is still evolving in Nigerian jurisprudence and is restrictive in nature.

The Federal Competition and Consumer Protection Act 2018 (FCCPA), enacted in 2019, governs merger review and approval in Nigeria.

On 22nd November 2024, the Federal High Court (the Court) in Frank Ijege v Nigeria Data Protection Commission (Suit No. FHC/KD/CS/34/2024) delivered a landmark...