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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...
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...
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...
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 obligations increasingly “follow the asset,” raising complex...
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 versus service-based roles, determines exposure to Hydrocarbon...
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 critical constitutional and operational questions. This piece...
As geopolitical tensions reshape global commerce, international arbitration faces growing challenges to neutrality, enforceability, and procedural integrity. This article examines how sanctions, state interests, and regulatory fragmentation are redefining...
Nigeria’s proposed Fintech Regulatory Commission Bill aims to centralise oversight of a fast-growing but fragmented fintech ecosystem. While the move promises regulatory clarity and investor confidence, it raises key concerns around dual licensing, regulatory...
As technology transactions grow more complex and global, dispute resolution mechanisms are evolving to keep pace. This article explores the shift from litigation to arbitration, the rise of online dispute resolution, and how emerging tools like blockchain...