The Nigeria Tax Act, 2025 (the "NTA") and the Nigeria Tax Administration Act, 2025 (the "NTAA") introduced a revised tax administration and enforcement framework applicable across Nigeria, including Lagos State.

This is the maiden edition of the TEMPLARS Dispute Resolution Digest (the Digest), a quarterly publication focused on the evolving litigation landscapes of Nigeria and Ghana.

For many decades, arbitration has remained the mechanism of choice for the resolution of disputes between and among commercial parties.

Nigerian courts are asserting jurisdiction over cross-border product liability claims based on where harm occurs, how products are distributed, and whether markets are deliberately targeted. This analysis examines the practical factors that determine whether foreign manufacturers and digital platforms face exposure in Nigeria, even without physical presence in the country.

Insight into the effects of the CBN recapitlization directive and guidelines.

On 6 March 2024, the President of the Federal Republic of Nigeria, Bola Ahmed Tinubu, executed Policy Directives aimed at enhancing the investment climate in Nigeria.

If the 2008 global financial crisis and subsequent failures of various banks around the world have taught us anything, it is that regulatory capital is pivotal in sustaining the resilience of banks...

Corporate finance is one of the backbones of commercial transactions. But when debts pile up and repayment becomes impossible, the recourse available...

Climate litigation is evolving from an environmental concern into a material business risk. This article examines the landmark Greenpeace v. TotalEnergies decision and its implications for Nigeria's oil and gas industry, analyzing how existing Nigerian legal and regulatory frameworks may expose companies to regulatory scrutiny, litigation, and reputational risk where climate-related claims are not supported by operational realities.

After a lot of grandstanding, Nigeria on 7th July 2019 appended her signature and engendered the coming into force of the African Continental Free Trade Area Agreement ('AfCFTA')...

As the inflow of Foreign Direct Investment continues unabated in Nigeria, investors are increasingly adopting mechanisms to protect their investments against legal and regulatory risks.

On 6 August 2026, President Bola Ahmed Tinubu signed the Deep Offshore Oil and Gas Projects Incentives (Tax Remission) Order, 2026, consolidating fiscal incentive measures into a single framework for deep offshore developments. The Order introduces a Supplementary Production Tax Credit and a Profit Oil Reset for qualifying greenfield projects, requiring approval by the Nigeria Revenue Service and compliance with Nigerian content requirements.

Federal Inland Revenue Service Issues Public Notice on Withholding Tax on Interest on Short Term Securities

The Nigerian Upstream Petroleum Regulatory Commission ("NUPRC") has initiated the 2024 oilfield bid rounds, which encompass twelve (12) oil blocks consisting of six (6)...

Ghana and Nigeria are reshaping their natural resources sectors through new regulatory frameworks and fiscal terms. Ghana introduces methane monitoring standards and proposes mineral tenure reforms...

Nigeria's Central Bank has issued new Baseline Standards requiring financial institutions to implement automated anti-money laundering solutions capable of real-time detection and reporting of suspicious activity.

The relationship between a bank and its customers is primarily governed by contract, which generally restricts the opportunities for third-party intervention. However, the framework for freezing bank accounts...

In the wake of the recent regulatory developments in the Nigerian market, the Securities and Exchange Commission ("SEC" or "Commission") on 15 March 2024 published its proposed amendments...

Artificial intelligence (AI) and technology have significantly influenced various aspects of business operations over the years, creating a substantial impact on how businesses operate...

Although mineral processing sits at the heart of Nigeria's ambition to scale the mining value chain and while extraction remains foundational...