Our Latest Articles
Nigeria’s push for tax harmonisation has revived a critical constitutional question: can State Governments lawfully control Local Government revenue rates and collections? This article interrogates the 2025 Harmonisation Bill, arguing that efficiency-driven...
Can Nigerian courts set aside foreign arbitral awards? Revisiting OIS v Hempel (2025), this article examines the jurisdictional limits of Nigerian courts, the primacy of the arbitral seat, and the distinction between annulment and enforcement under the...
Africa’s growing mining sector has witnessed a parallel rise in complex disputes involving governments, investors, and host communities. This article examines why arbitration has become the preferred mechanism for resolving African mining disputes, the...
Nigeria’s 2025 tax reforms introduce a new compliance and enforcement landscape for maritime and international shipping businesses. From monthly filings for non-resident carriers to expanded audit powers and VAT exposure, this article examines the practical...
THE 2025 TAX REFORM ACTS AND THE NIGERIA STARTUP ACT: RECONCILING INCENTIVES, COMPLIANCE, AND GROWTH
Nigeria’s 2025 Tax Reform Acts introduce a performance-based incentive framework that reshapes how startups and investors access tax relief. This article examines how the new regime aligns with the Nigeria Startup Act, highlighting changes to incentives,...
The Nigeria Tax Act 2025 replaces blanket free zone tax exemptions with a conditional, performance-based regime and introduces the Economic Development Tax Incentive (EDTI). This article examines whether Free Zone Entities can leverage the EDTI, analysing...
The Nigeria Tax Act 2025 reshapes how tax liability is identified and enforced, expanding chargeability to include directors, officers, trustees, family representatives, and other proxies. This article explains how the Act closes long-standing loopholes,...
Nigeria’s SEC Rules on crowdfunding have reshaped how early-stage capital is raised, providing structure, accountability, and investor protection in a market long dominated by informal schemes. This article explores how these Rules impact venture finance,...
The Nigeria Tax Act 2025 introduces the Economic Development Tax Incentive (EDTI) to replace the Pioneer Status Incentive. This article examines how mergers and acquisitions interact with the EDTI framework, analyzing which structure (merger or acquisition)...