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)...
The Supreme Court’s decision in CBN v. Ochife & Ors marks a turning point in Nigeria’s garnishee proceedings. Judgment creditors must now demonstrate due diligence before initiating attachments, shifting the process from routine enforcement to an evidence-based...
Residual income — the unapportioned earnings left after distributions in a settlement, trust, or estate — is not exempt from tax under Nigeria’s new tax regime. This article examines how the Nigerian Tax Act 2025 defines, computes, and taxes such income,...
DEEMED APPROVAL OF ECONOMIC DEVELOPMENT TAX INCENTIVE – ANY RESCUE BY THE BUSINESS FACILITATION ACT?
Nigeria’s new Economic Development Tax Incentive (EDTI) under the Nigeria Tax Act 2025 promises a modernized approach to investment-driven tax reliefs. Yet, a gap in approval timelines threatens to slow its impact. This article explores whether the Business...