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,...
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...
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...
Nigeria’s 2025 tax reform package transforms financial institutions and fintech platforms into active agents of tax enforcement. This article unpacks three critical statutory mechanisms—mandatory reporting, the power of substitution, and third-party debt...
Nigeria’s Investments and Securities Act 2025 opened capital markets to free trade zone entities, but its tax proviso created interpretive tension. With the Nigeria Tax Act 2025 now redefining FZE taxation, this article examines whether public listing...
Nigeria’s 2025 Tax Reform Acts promise a simplified, unified fiscal framework. Yet beneath the clarity lies friction: professional service firms excluded from reliefs, rising compliance costs under digital enforcement, and a fundamental shift in petroleum...
A proposed multi-billion-dollar telecom infrastructure acquisition across several African markets raises significant competition law questions. As dominant operators move toward owning shared tower infrastructure, regulators and competitors must confront...
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...
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...
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...