The Local Government Revenue Committee (LGRC), represents continuity in Nigeria’s local tax governance. The LGRC is designed to enhance grassroots revenue mobilization. It institutionalizes a decentralized framework for tax assessment, collection, and...
The maritime sector, globally recognized as the 'Blue Economy,' is a cornerstone of economic wealth and environmental preservation for many nations. In Nigeria, it significantly contributes to trade, transportation, and job creation, particularly through...
The Nigeria Tax Act (2025) has redefined the fiscal landscape for Free Trade Zone (FTZ) operators, replacing blanket exemptions with performance-based incentives. While FTZs remain critical to attracting foreign investment, entities must now comply with...
This article explores the recent Court of Appeal decision in CBN v. Adani Mega System Ltd, which has sparked discourse around the Federal High Court’s jurisdiction over simple contracts. Contrary to views suggesting a doctrinal shift, the judgment is...
As Nigeria’s music industry continues to boom, understanding the legal dynamics of recording contracts becomes vital for artists and record labels alike. This article explores core contract law principles—offer, consideration, legal intention, capacity—and...
Commercial Papers (CPs) are fast becoming a preferred financing tool for Nigerian companies seeking short-term liquidity. This article breaks down the legal and regulatory framework guiding CP issuance in Nigeria—from eligibility criteria and credit rating...
Registration requirements under Nigeria's Food Science and Technology Act have sparked debate among industry stakeholders. While the Act aims to regulate food professionals, its application to companies remains unclear. This article examines the legal...
Transfer pricing is a complex but vital tool for fair taxation in cross-border business. Yet in Nigeria, taxpayers face audit risks, documentation burdens, and double taxation. The FIRS’ Advance Pricing Agreement (APA) Guidelines aim to change that. By...
Nigeria’s new Investment and Securities Act 2025 marks a bold step toward global capital integration. Repealing the outdated 2007 Act, it modernizes market regulation, strengthens investor protection, and aligns with IOSCO’s core principles. With clearer...
The Federal Government's proposed ban on the importation of photovoltaic (PV) solar panels marks a pivotal moment for Nigeria's renewable energy landscape. While intended to encourage local manufacturing, the sudden halt could disrupt energy access, supply...