Nigeria's Pension Regulator, Pencom, has recently issued regulations permitting pension funds to co-invest in private equity funds with

Digital Money Lenders – Nigeria's consumer protection regulator, the FCCPC, recently published a Limited Interim Regulatory/Registration Framework for Digital Lending ("Regulation")...

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.

The Nigeria Tax Act 2025 has clarified and expanded the legal definition of permanent establishment and the rules regarding the attribution of income and profits to a permanent establishment.

If President Trump's proposal to impose a 3.5% excise tax on outbound remittances by non-citizens becomes law, remittance and money transfer companies operating in the cross-border payments space...

In the same vein, Fintechs may have some exposure to their own customers if Fintechs are found to be in breach of the Quincecare rule.

Effective as of May 27 2025, the Nigerian Electricity Regulatory Commission ("NERC") issued formal guidelines for the registration and engagement of Third-Party Collection Service Providers...

We think it's worth taking a second look at NNPC Limited's planned IPO, with consideration given to deferring the process. Below, we highlight some of the key strategic considerations informing this perspective.

A leading global technology company, sought to expand its operations into Sub-Saharan Africa, starting with Nigeria. The client saw immense opportunities in Nigeria's growing demand for digital financial services but recognised the challenges of entering a high-risk frontier market.

There has been a palpable increase in the prices of goods and services in Nigeria, in recent time. The Central Bank of Nigeria...

According to the World Bank, up to 80% of Nigerian roads are in poor condition, and only about 30% are paved. According to the National Integrated Infrastructure...

The Nigerian Communications Commission (the "NCC") has issued the draft Internet Code of Practice 2025 (the "Code")...

If you have just received a demolition notice in Lagos, one of the most strategic decisions you can take is to get independent legal advise.

In February 2018, Nigeria's President signed the Presidential Executive Order for Planning and Execution of Projects, Promotion of Nigerian Content in Contracts and Science, Engineering...

Other than fund domicile, perhaps the most important consideration when setting up a venture capital fund in Nigeria is tax planning and tax leakage avoidance. For angel investors, venture capital funds, private equity...

The Nigeria Tax Act 2025 has clarified and expanded the legal basis for the taxation of non-residents in Nigeria. Under the Nigeria Tax Act 2025, non-resident persons can now be taxed under four broad categories, namely...

A recent report by Google titled "Our Life With AI: From Innovation to Application" suggests that generative AI adoption in emerging markets is significantly higher than global averages.

Nigeria's digital economy is growing at an unprecedented pace. Social media platforms and other technology platforms like TikTok, YouTube, Instagram, and fintech apps now reach millions of users, creators, and advertisers...

Nigeria's mining sector is experiencing renewed attention, yet liquidity constraints remain a significant challenge for mineral title holders seeking to develop mining assets.

In 2022, Nigeria issued the Code of Practice for Interactive Computer Service Platforms and Internet Intermediaries (the "Code"). The Code serves as the primary legal framework for online trust and safety in Nigeria.