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THE AfCFTA REGULATORY PARADOX: ONE AFRICAN MARKET, 54 REGULATORY SYSTEMS
The AfCFTA promises greater market access across Africa, but businesses cannot assume that trade integration means regulatory uniformity. From licensing and product approvals to tax, data protection and local-content rules, companies must prepare for...
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NIGERIA’S RECEIVABLES FINANCING BILL: WHAT IT MEANS FOR SMES
For many Nigerian businesses, growth is not held back by demand but by timing. This article explains how the proposed Factoring, Assignments and Receivables Financing Bill, 2026 could help SMEs turn unpaid invoices into working capital, while highlighting...
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The New Language of Corporate Accountability: IFRS Sustainability Standards and the Nigerian Boardroom
Nigeria’s adoption roadmap for IFRS Sustainability Disclosure Standards signals a major shift for companies, boards and legal teams. With mandatory reporting approaching for Public Interest Entities from 2028 and SMEs from 2030, businesses must begin...
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COMPANY VOLUNTARY ARRANGEMENT UNDER CAMA 2020: A VIABLE OPTION FOR CORPORATE SUSTAINABILITY?
Under Nigeria's CAMA 2020, Company Voluntary Arrangements (CVAs) offer financially distressed companies a lifeline to restructure debt and avoid liquidation. However, despite their theoretical promise, practical challenges like the lack of an automatic...
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CONVERSION AND RENEWAL OF PETROLEUM LICENCES AND LEASES IN NIGERIA: WHAT THE 2026 REGULATIONS MEAN FOR UPSTREAM PETROLEUM OPERATORS
The 2026 Conversion and Renewal Regulations introduce a clearer framework for transitioning Nigerian upstream petroleum licences and leases under the Petroleum Industry Act. This article examines the Regulations’ expanded scope, approval process, compliance...
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CORPORATE RESCUE AND INSOLVENCY PROCEDURE IN NIGERIA: A CRITICAL REVIEW OF THE LEGAL REGIME
Nigeria's corporate insolvency framework has decisively shifted from inevitable liquidation to prioritizing business preservation. This article examines the legal rescue mechanisms under CAMA 2020, including Administration and Company Voluntary Arrangements....
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GAS FLARE COMMERCIALISATION IN NIGERIA: PROGRESS, GAPS, AND WHAT OPERATORS NEED TO KNOW
Nigeria’s gas flare commercialisation framework has entered its execution phase, with 28 permits issued and stronger NUPRC enforcement expected in 2026. This article examines the legal framework, NGFCP progress, metering obligations, host community issues,...
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BEYOND COMPLIANCE - CBN'S SHIFT FROM REGULATING MARKET PARTICIPANTS TO REGULATING MARKET STRUCTURE
The Central Bank of Nigeria is shifting from individual participant supervision to structural oversight of the payments ecosystem. This article analyzes the three pillars of this regulatory reform: UBO disclosure, data localization, and market share restrictions,...
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NIGERIA'S NATIONAL SINGLE WINDOW: REFORM, RISK, AND THE PROMISE OF A PAPERLESS PORT
Nigeria has officially launched Phase One of the National Single Window (NSW), a centralized digital platform designed to streamline cross-border trade and reduce port congestion. While the technology promises to replace fragmented, paper-based processes...
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COLLATERALISING FREE ZONE LAND INTERESTS FOR DEBT FINANCING IN NIGERIA – REGULATORY FRAMEWORKS AND TITLE REGISTRATION CONSIDERATIONS
Nigeria's Free Zones are capital-intensive environments by design. The Nigeria Export Processing Zones Authority (NEPZA) requires every approved enterprise to remit its investment capital through banks located within the zones, with a Certificate of Capital...
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