The Parliament of Ghana passed the Contracts (Amendment) Act 2023 (Act 1114) ("Contracts Amendment Act") in July 2023, to amend the Contracts Act, 1960 (Act 25)...

Nigeria's digital economy is scaling rapidly, with data centres and cloud infrastructure emerging as core enablers of growth. Rising connectivity, AI adoption, and digital service delivery are driving sustained demand...

The August 2026 issue of TEMPLARS Tax Transcripts examines developments in treaty policy, fiscal administration, and stamp duty adjudication as Nigeria continues to align administrative practice with its new tax statutes. Key updates include the signing of a Double Taxation Agreement between Nigeria and Hong Kong, the commencement of the Green Tax surcharge on imported high-engine vehicles, and the Accountant-General's directive to discontinue the 1% stamp duty deduction on payments to contractors, vendors

In today's globalized economy, the intricacies of international business transactions have resulted in a marked increase in cross-border economic crimes, including money laundering.

The Supreme Court of Nigeria (the 'Court') has resolved the controversy created by conflicting judicial pronouncements on the extent of the jurisdiction...

On February 28, 2024, President Bola Ahmed Tinubu issued the Oil and Gas Companies (Tax Incentives, Exemption, Remission. Etc.) Order 2024 (the "Order") which granted specific tax...

The Optimera Energy LFZ Enterprise ("Optimera Energy"), a consortium comprising Falcon Corporation Limited, FHN Gas Limited and ND Western Midstream Limited...

The Nigerian Upstream Petroleum Regulatory Commission has issued new Decommissioning and Abandonment Regulations 2026, fundamentally reshaping Nigeria's upstream petroleum decommissioning framework.

On 28 November 2025, the Tax Appeal Tribunal in Oando Oil Limited v. Federal Inland Revenue Service (FIRS) ruled that Share Purchase Agreements are subject to stamp duty in Nigeria...

The framework aims to facilitate the trading of carbon credits, incentivize emissions reduction, and attract both domestic and foreign investment in green projects.

On 26 June 2025, the Federal Government of Nigeria signed into law the Nigeria Tax Act, 2025; the Nigeria Tax Administration Act, 2025; the Joint Revenue Board of Nigeria (Establishment) Act, 2025...

The Nigerian Upstream Petroleum Regulatory Commission (the "NUPRC" or the "Commission") has announced the 2025 Oil Licensing Round will commence 1 December 2025.

The Nigeria Revenue Service (the “NRS”) has announced that its offices nationwide will operate on Saturdays from 8 May to 27 June 2026, between 10:00 a.m. and 3:00 p.m.

Nigeria's legal framework now places cybersecurity accountability directly on company boards and executives, with the Cybercrimes Act, Nigeria Data Protection Act 2023, and CAMA creating potential personal liability for directors where failures stem from inadequate oversight. This analysis examines how regulatory requirements converge to make cybersecurity a governance imperative rather than merely an IT concern. The publication explores practical steps boards must take to embed cybersecurity into risk mana

Nigeria's new tax regime transitions from legislative reform to practical implementation, with the Nigeria Revenue Service rolling out electronic invoicing requirements for large taxpayers and a comprehensive Tax Identification framework. The International Monetary Fund has weighed in with recommendations for further revenue mobilisation, while the Tax Appeal Tribunal has set important precedents on the proper methodology for Best of Judgment assessments.

Nigeria's oil and gas M&A market faces increasingly rigorous regulatory oversight as competition law assumes a more prominent role alongside sector-specific approvals. This article examines the growing risk of gun-jumping in Nigerian oil and gas transactions and the regulatory consequences of premature information sharing, operational coordination or business integration before clearance is obtained.

Nigeria's infrastructure deficit, with an estimated infrastructure financing gap of approximately $3 trillion over the next thirty (30) years, remains one of the most significant...

On 2 February 2025, the Central Bank of Nigeria (CBN), published its Fintech Strategy Report, and even with frequent regulatory actions, this Report marks the first time the CBN has formally undertaken a wholesale...

A public address [by Dr. Edmund Daukoru, Nigeria’s Presidential Adviser on Petroleum and Energy] flagged off the 2005 bid rounds for 63 oil and gas blocks spread across Nigeria’s onshore and deep off shore.

The April edition of the TEMPLARS Transcripts: Energy and Natural Resources Digest reflects a clear shift from reform to execution across Nigeria's energy and extractives sectors.