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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...
The Nigeria Tax Administration Act (2025) and the Nigeria Tax Act (2025) introduce the terms small business and small company—but do they mean the same thing? While “small business” applies mainly to VAT exemptions and “small company” to income tax relief,...
The Presidential Compressed Natural Gas (CNG) Initiative was introduced as a palliative to cushion the effect of petrol subsidy removal. Designed to cut fuel import costs, lower emissions, and create jobs, the program presents opportunities but also faces...
Artificial Intelligence is reshaping international arbitration, from streamlining document review to predicting case outcomes. While AI promises efficiency, speed, and cost savings, it also raises critical concerns around data security, confidentiality,...
From January 1, 2026, Nigerian companies with foreign subsidiaries (NCFCs) will face new tax obligations under the NTA 2025. They must pay income tax on undistributed NCFC profits and cover any shortfall in meeting the 15% global minimum tax (GMT), expressed...
Nigeria’s new Tax Administration Act (2025) consolidates tax powers under the Nigeria Revenue Service, creating uncertainty over State Governments’ authority to administer stamp duties. While historically shared between Federal and State tax authorities,...