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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 d...
EXIT, BUT AT WHAT COST? DECOMMISSIONING AND ENVIRONMENTAL RISKS IN NIGERIA’S PETROLEUM SECTOR DIVESTMENTS
As International Oil Companies exit Nigeria’s onshore assets, decommissioning and environmental liabilities are emerging as critical deal risks. Under the Petroleum Industry Act 2021, these o...
CARRIED INTERESTS AND THE TAXATION OF PROFITS FROM PETROLEUM OPERATIONS UNDER NIGERIA’S FISCAL REGIME
Carried interest arrangements remain central to Nigeria’s petroleum operations, but their tax treatment is far from uniform. This article examines how structure, particularly equity participation v...
EXECUTIVE ORDER ON OIL & GAS REVENUES (2026): CONSTITUTIONAL LIMITS AND IMPLICATIONS FOR THE NIGERIAN PETROLEUM INDUSTRY
Nigeria’s 2026 Executive Order on oil and gas revenues introduces sweeping fiscal changes aimed at boosting government inflows. However, its tension with the Petroleum Industry Act 2021 raises c...