Value Added Tax (VAT) is a consumption tax levied on goods and services in Nigeria.

Can foreign investors safely repatriate funds from Nigeria, and is it possible to operate there without a physical presence? This analysis challenges two persistent myths about doing business in Africa's largest economy, examining the real mechanics of capital flows and corporate structure requirements that determine success or failure in the Nigerian market.

When international organisations and their advisers turn their attention to Nigeria Africa's largest economy and most populous nation the word "corruption" invariably enters the conversation early.

No matter your role or industry, performance feedback is inevitable. From annual reviews to spontaneous check-ins, critique can either feel like a punch to the gut or a push in the right direction.

Across Africa, startups are transforming industries and solving real-world problems. Fintech firms like Flutterwave and OPay are redefining payments and financial access.

Martin Luther King jnr once said "Injustice anywhere is a threat to justice anywhere". The message seems lost when juxtaposed with the recent goings on in the Nigerian justice system.

Before a court can exist it must be created by constitution or law. The 1999 constitution of the Federal Republic of Nigeria provides for the number and types of court that exist in the country.

Kenya has emerged as a leader in Africa's fintech ecosystem, leveraging technology to revolutionize financial services.

The protection of intellectual property, especially trademarks, is crucial in today's global economy. Many businesses seek to expand their reach beyond borders, and securing trademark protection across multiple jurisdictions becomes critical.

The incidence of land tenure and land ownership in Nigeria has been an issue great controversy in recent times.

On Tuesday, 5th March, 2024, Binance Holdings Limited, colloquially known simply as "Binance" made the unequivocal announcement of their intention to exit from the Nigerian financial market.

The Fast-Moving Consumer Goods sector depends on complex cross-border supply chains where disputes can compound rapidly due to perishability, fast inventory turnover, and thin margins. When foreign suppliers enter African markets, contractual ambiguities around governing law, payment terms, and dispute resolution mechanisms often leave businesses exposed to protracted legal battles that far exceed what proper drafting would have cost.

The Deduction of Tax at Source (Withholding Regulations) 2024 (‘the Regulations') provides rules for deduction of tax at source from payment to taxable persons...

Nigeria was thrust into economic foray when on the day of his inauguration as President, Bola Ahmed Tinubu decisively declared that fuel subsidy would be removed.

As Nigeria continues to experience a surge in technology adoption, the digital health sector is fast becoming a viable avenue for improving healthcare access and delivery.

Nigeria's transition from Wale Edun to Taiwo Oyedele as Finance Minister raises critical questions about whether a tax reform specialist can sustain the macroeconomic architecture that restored international investor confidence. Can a revenue-focused approach preserve the delicate balance between foreign investment attraction and domestic economic relief that Edun's FX reforms achieved? The answer will determine whether Nigeria continues its structural repositioning or reverts to extraction over growth.

This article investigates the emerging domain of emotionally intelligent artificial intelligence (EIAI), a subfield that integrates emotional recognition and empathy simulation into machine learning systems.

Nigeria's merger approval framework has evolved from a fragmented system under CAMA 2020 and ISA 2007 to a comprehensive competition-based regime under the Federal Competition and Consumer Protection Act 2018. This analysis examines whether the Corporate Affairs Commission could have administered competition reviews, why sector regulators retain parallel jurisdiction, and what institutional reforms would resolve the resulting coordination challenges.

The advent and evolution of the internet have led to innovation by personnel to make learning easier for children. This has rapidly shifted the use of digital education for learning.

The digital age has fundamentally altered how defamation and data privacy intersect, particularly on social media platforms where reputational harm can stem from both false publications and unauthorized use of personal information.