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  • Article

    Revisiting The Applicability Of Limitation Statutes To Employment Contracts In Nigeria.

    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.
    NigeriaEmployment and HR
    Streamsowers & Köhn
    Streamsowers & Köhn
  • Article

    Nigeria’s Tax Reset And The Free Zone Regime: Implications For Free Zone Operators

    This article examines the implications of Nigeria's tax administration transition for enterprises regulated by the Nigeria Export Processing Zones Authority (NEPZA) and the Oil and Gas Free Zones Authority (OGFZA). It considers the pre-reform legal position, the structural changes introduced by the Nigeria Tax Administration Act, and how those changes affect NEPZA and OGFZA regulated entities.
    NigeriaTax
    Streamsowers & Köhn
    Streamsowers & Köhn
  • Article

    Prerogative Of Mercy During Pending Appeal: Reconsidering The Supreme Court’s Reasoning In Maryam Sanda v Cop

    The Supreme Court's decision in Maryam Sanda v C.O.P has sparked renewed debate over a critical constitutional question: can the executive exercise its prerogative of mercy while a convict's appeal remains pending before the courts? This ancient power, preserved in Nigeria's Constitution as a humane corrective to the criminal justice system, now stands at the intersection of executive authority and judicial process. The case raises fundamental questions about the separation of powers and the proper timing o
    NigeriaGovernment, Public Sector
    Streamsowers & Köhn
    Streamsowers & Köhn
  • Article

    Key Highlights Of The Nigerian Insurance Industry Reform Act 2025

    On 29 July 2025, President Bola Ahmed Tinubu signed into law the Nigeria Insurance Industry Reform Act 2025 (‘NIIRA' or ‘New Act'), a legislation aimed at transforming the Nigerian insurance sector.
    NigeriaInsurance
    Streamsowers & Köhn
    Streamsowers & Köhn
  • Article

    Collective Redress And Class Actions 2023

    Class actions have evolved in Nigeria through rules of courts and judicial decisions. However, it is a concept that is still evolving in the Nigerian jurisprudence and restrictive in nature.
    NigeriaLitigation, Mediation & Arbitration
    Streamsowers & Köhn
    Streamsowers & Köhn
  • Article

    Merger Control 2025

    The Federal Competition and Consumer Protection Act 2018 (FCCPA), enacted in 2019, governs merger review and approval in Nigeria.
    NigeriaCorporate/Commercial Law
    Streamsowers & Köhn
    Streamsowers & Köhn
  • Article

    Aviation: Financing And Leasing 2025

    If the interest in an engine installed in an airframe is held by a person other than the person who holds interest in the airframe, the risk of title annexation does exist...
    NigeriaTransport
    Streamsowers & Köhn
    Streamsowers & Köhn

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