Nigeria’s capital markets are undergoing a quiet transformation. As regulatory reforms mature, corporate debt instruments—particularly commercial paper—are overtaking traditional bank financing. This article examines why issuers are pivoting to the capital...

The Arbitration and Mediation Act 2023 (AMA 2023) revolutionizes Nigeria’s dispute resolution landscape, particularly for the high-stakes natural resources sector. By introducing mandatory stays of proceedings, third-party funding, and emergency arbitrators,...

The African extractive sector is navigating a shift from traditional concession disputes to complex challenges involving ESG obligations and climate policy. This article explores the evolving dispute resolution landscape, highlighting the rise of intra-African...

Determining the threshold for arbitrator disclosure is critical for preserving neutrality. This article examines the interplay between Nigeria’s AMA 2023 and the IBA Guidelines, using the recent GHL v. First Bank controversy to analyze whether disclosing...

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...

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...