Category: blog

Electricity sky
OPERATING IN THE LAGOS ELECTRICITY MARKET: A GUIDE TO LICENSING REQUIREMENTS UNDER THE LAGOS STATE ELECTRICITY LAW, 2024
The Lagos State Electricity Regulatory Commission has officially transitioned to an active market regulation phase, enforcing the Lagos State Electricity Law, 2024. This comprehensive guide outlines the new licensing regime, detailing the requirements...
BURDEN 1
TOXIC LOANS IN NIGERIA: LAX LENDING PRACTICES IN THE BANKING INDUSTRY AND THE COST OF FAILED DUE DILIGENCE
Toxic loans, also known as Non-Performing Loans (NPLs), are rising in Nigeria due to lax lending practices and inadequate due diligence. This crisis affects both traditional banks and the rapidly growing fintech sector. This article explores the regulatory...
African Port
INVESTMENT IN NIGERIAN PORTS: LEGAL AND REGULATORY FRAMEWORK FOR INFRASTRUCTURE DEVELOPMENT
Nigeria’s port infrastructure increasingly relies on foreign investment and public-private partnerships to modernize facilities and boost trade. This article explores the legal and regulatory frameworks governing these investments, highlighting key risks...
tax compliance digital 2
FROM PAYMENT PLATFORMS TO ENFORCEMENT INFRASTRUCTURE: FINTECHS AS TAX DEBT RECOVERY AGENTS IN NIGERIA
Nigeria’s 2025 tax reform package transforms financial institutions and fintech platforms into active agents of tax enforcement. This article unpacks three critical statutory mechanisms—mandatory reporting, the power of substitution, and third-party debt...
Solar mini grid
COMMENTARY ON THE NERC MINI-GRID REGULATIONS 2026
The NERC Mini-Grid Regulations 2026 replace the 2023 framework, expanding capacity limits to 5MW for isolated and 10MW for interconnected mini-grids. This commentary explores key reforms, including streamlined permitting, new portfolio filing options,...
Music Copyright
PROMOTING MUSICAL CREATION IN NIGERIA THROUGH EQUITABLE INTELLECTUAL PROPERTY RIGHTS UNDER THE COPYRIGHT ACT 2022: ACHIEVING A WIN-WIN FOR MUSICAL ARTISTS AND RECORD LABELS
The Nigerian Copyright Act 2022 introduces sweeping reforms to protect musical artists while ensuring record labels recoup their investments. This article explores how the Act lowers originality thresholds for digital creators, highlights the importance...
oil rig storm shield
FORCE MAJEURE IN OIL & GAS CONTRACTS: LESSONS FROM RECENT GEOPOLITICAL DISRUPTIONS
Recent geopolitical disruptions, including the 2026 Gulf conflict, highlight the commercial necessity of force majeure clauses in oil and gas agreements. With incidents like the Strait of Hormuz closure and the withdrawal of marine insurance halting exports,...
Carbon Credit
THE CARBON MARKET FRAMEWORK 2025: PIONEERING CLIMATE ACTION AMIDST NIGERIA’S CLIMATE VULNERABILITIES
Nigeria’s Carbon Market Framework 2025 signals a major shift in the country’s climate and investment strategy. Beyond carbon trading, the Framework establishes regulatory, fiscal, and institutional mechanisms aimed at attracting climate finance, strengthening...
web banner Free Trade Zone
FREE TRADE ZONE ENTITIES AS PUBLIC ISSUERS: POLICY TRADE-OFFS BETWEEN FISCAL EXEMPTION AND CAPITAL MARKET ACCESS
Nigeria’s Investments and Securities Act 2025 opened capital markets to free trade zone entities, but its tax proviso created interpretive tension. With the Nigeria Tax Act 2025 now redefining FZE taxation, this article examines whether public listing...
tax banner
LEGISLATIVE INTENT VS. COMMERCIAL REALITY: A COMMENTARY ON THE TAX REFORM ACTS
Nigeria’s 2025 Tax Reform Acts promise a simplified, unified fiscal framework. Yet beneath the clarity lies friction: professional service firms excluded from reliefs, rising compliance costs under digital enforcement, and a fundamental shift in petroleum...