This briefing note is designed to give some practical guidance to the Income Tax (Common Reporting Standard) Regulations 2019 (the ‘'Regulation'') and the recently clarified directive (the ‘‘Directive'') of the Federal Government of Nigeria (the ‘‘FGN'').

The protection against domestic violence is a very crucial issue and is indispensable in the achievement of a safe and serene family and environmental life.

The evolution of technology, ongoing research and an unending quest for solutions to health issues brought about the concept of bioethics.

On 25 March 2025, President Bola Ahmed Tinubu signed into law, the Investment and Securities Act, 2025 (the "ISA 2025"), repealing the earlier Investment and Securities Act, 2007 (the "ISA 2007")...

Nigeria is a country located on the western coast of Africa, filled with investment opportunities. Nigeria is widely rich and diverse in resources, spanning from minerals, petroleum, agriculture produce, among others.

Dissolution of marriage is a formal, legal ending of a marriage or marital union by a Court of law. It is otherwise known as divorce.

Intellectual property refers to anything created by the human mind, including inventions, musical compositions, literary works, symbols, names, designs, images, and even concepts.

In April, 2022, the African Arbitration Academy (AAA) released findings from its study on cost and dispute funding across Africa. The survey revealed that 31% of defendants opt

To combat these shortfalls, the Federal Government of Nigeria has incentivised private sector participation in the provision and maintenance of key infrastructures across the country.

On the 8th of July 2021, the Central Bank of Nigeria ("CBN") issued a Supervisory Framework for Payment Service Banks ("the Framework") to strengthen their financial inclusion...

The Magnificent 7 and most tech companies often operate a global hierarchical structure, cross-functional in nature and product-orientated.

There is a general proposition that the powers of the courts are limited by their territorial boundaries (i.e. territorial jurisdiction).

Thus, a person cannot own a land but rather is conferred with a right to occupy the land for a certain time.

Making a will is associated with death in the minds of the general public. Many people dislike it, but the reality is that having a Will is just as vital as having assets...

There is no doubt that arbitration has become a conventional vehicle for the resolution of commercial disputes in Nigeria.

COVID-19 has been declared a global pandemic by the World Health Organization ("WHO") . It has become a threat not just to the existence of humanity but every activity imaginable.

To protect persons i.e. jobseekers from being fraudulently dealt with, Organizations are required to apply and obtain Recruiter license.

The organization strictly should prohibits all bribery or corruption, in any form whatsoever.

From artworks to property to super yachts, something sets the ultra-wealthy apart; the need to continually amass trophies. Undoubtedly, obtaining another citizenship is the recent trophy for the ultra-wealthy.

One fundamental aspect of the maritime industry is the right given to claimants in maritime disputes, based on certain procedures, to arrest a ship as security for their claims.