Our Latest Articles
The Nigeria Tax Act 2025 modernizes the taxation of corporate capital, distinguishing how share and loan capital attract ad valorem duties. While the reform aims for clarity, it quietly sustains a long-standing imbalance favouring debt over equity. This...
The Joint Revenue Board (Establishment) Act, 2025 has expanded the jurisdiction of the Tax Appeal Tribunal (TAT) to include disputes arising from both federal and state tax laws. This reform unifies Nigeria’s tax dispute resolution framework, ensuring...
As Nigeria approaches 2026, the taxation landscape for small companies is being reshaped by the Nigeria Tax Act (NTA) and Nigeria Tax Administration Act (NTAA) 2025. These reforms introduce exemptions, lower compliance barriers, and clear thresholds for...
The Warehouse Receipt System, now legally recognized under Nigeria’s Investment and Securities Act (ISA) 2025, introduces a structured and transparent framework for trading commodities and protecting investors. By transforming warehouse receipts into...
As ESG principles reshape business conduct across Africa, disputes tied to environmental damage, social justice, and governance failures are on the rise. This article examines whether such ESG disputes can be resolved through arbitration, and how Africa...
Boardroom conflicts often push shareholders to a familiar crossroads — to litigate or to arbitrate? While arbitration offers privacy and flexibility, the principle of arbitrability defines the legal boundary of what can and cannot be resolved outside...
As digital assets like cryptocurrencies, NFTs, and DeFi protocols reshape global commerce, disputes over ownership, fraud, and enforcement are on the rise. This article explores how arbitration — through flexibility, cross-border enforceability, and on-chain...
The new Nigerian tax reform laws—NTA, NTAA, JRBA, and NRSA—introduce far-reaching changes to tax administration, including stronger protections for revenue officials. These laws extend limitation periods for suits, require pre-action notices, and provide...
The Zhongshan v. Nigeria case highlights a landmark interpretation of Bilateral Investment Treaties (BITs) and state immunity. The British Virgin Islands court held that Nigeria’s commitment to “enforcement” under the China–Nigeria BIT included execution...