Nigeria operates several statutory sectoral funds, like the Nigerian Content Development Fund (NCDF). These funds are primarily sourced from mandatory contributions by industry operators, often calculated...

Ministries, departments and agencies of government in Nigeria operates several statutory sector-specific funds, like the Nigerian Content Development Fund (NCDF).

For global Neobanks considering expansion into Africa, Nigeria presents a compelling opportunity. Through this two-part Neobanking Series, we examine some of the strategic and regulatory dimensions of Neobank...

Technology contracts frequently include liability caps. For example, a technology vendor might agree that "no more than 12 months' fees" can be claimed.

Off-plan property sales and purchases in Lagos often involves buyers paying some deposit before a real estate project is completed.

Consortium Agreements remain one of the crucial ways to win and execute public private partnerships and high-stakes public and private contracts.

Acquiring high-growth technology companies in Africa presents an opportunity for scale-ups and strategic investors to acquire more customers, increase revenue and also become more attractive to trade buyers or public markets.

On April 2, 2025, the President of the Federal Republic of Nigeria exercised his powers under Section 59(2) of the Petroleum Industry Act (PIA) 2021 to appoint Mr. Bayo Ojulari...

For General Counsels overseeing subsidiaries in West Africa or managing multi-jurisdictional risk, understanding the mechanics of judicial review in Nigeria is essential.

End user certificates are a critical regulatory requirement for the importation of controlled items into Nigeria.

More investors are now leveraging Nigeria's free trade zones as a strategic gateway into the market, capitalizing on the significant increase in businesses and robust growth...

In Nigeria, the regulatory landscape surrounding online trust and safety is anchored primarily in the Code of Practice for Interactive Computer Service Platforms & Internet Intermediaries...

Nigeria's data privacy landscape is anchored by the Nigeria Data Protection Act, 2023 (the "NDPA"), administered by the Nigeria Data Protection Commission (the "NDPC").

One of the most frequently used yet often misunderstood concepts in data protection law is the requirement for technical and organizational measures (TOMs).

As a tech founder, there are generally two types of company valuations that you would be involved with during the life of your tech startup. The first and the more common one is the venture investment valuation.

As agency banking continues to expand financial access in Nigeria, a common misconception is that a fintech must obtain a deposit-taking banking licence, often in the form of a microfinance bank (MFB) licence...

The Securities and Exchange Commission (SEC) has recently issued interpretive guidance on the new private equity fund rules...

The Nigeria Tax Act 2025 has re-affirmed the legal definition of significant economic presence as a basis for taxation of non-resident persons doing business in Nigeria.

The proposed replacement of the long-standing Consolidated Relief Allowance (CRA) with a Rent Relief Allowance, in the Nigeria Tax Bill, warrants deeper analysis and broader stakeholder engagement.

On 16 January 2026, the Securities and Exchange Commission (SEC) issued Circular No. 26‑1, raising the minimum share capital for venture capital (VC) fund managers in Nigeria from ₦20 million to ₦200 million.