Corporate Commercial Nigeria Legislation
Stress-Testing the Legal Regime for Single-Member Private Companies
The legal framework for single member private companies was one of the major reforms introduced by the Companies and Allied Matters Act 2020 (CAMA). In principle, this corporate structure allows for the formation, management, and operation of a private company, by a singl..
Nigeria Tax
Nigeria's Imposition of Excise Tax on Phone Calls, Text Messages and Data Usage – Implications on Businesses
Taxation is not just a tool to generate revenue for the government. It is also deployed to encourage businesses, fight social vices, lift majority of the citizenry out of poverty, and, overall, balance social and economic needs of the society. When a country focuses its a..
Nigeria Tax International agreements
The Implications of Nigeria's Refusal to Endorse the OECD/G20 IF Digital Tax Deal
The internet has simplified communication and eradicated distance; however, it has also brought its own challenges. While the generation of remote income has expanded to continents where companies have neither presence nor jurisdiction, the controversy of digital ta..
Commercial Crime Nigeria Legislation Money Laundering
The Money Laundering Bill 2022
The Nigerian Senate, on 16th March 2022, passed the Money Laundering (Prevention & Prohibition) Bill, 2022 (the "Bill"). The Bill aims to abolish the Money Laundering (Prohibiti..
Nigeria Intellectual Property Streaming Services
The Streaming Wars: A Win For The Nigerian Entertainment And Media Industry
Online streaming has become a globally accepted means of accessing movies, shows and other video related content. This wide acceptance was spiralled by the Covid-19 pandemic which forced consumers to ..
Nigeria Energy Environment
SDG7 and the Journey to Nigeria's 2060 Net Zero Emission Target: A Bird's Eye View
In 2019, the Nigerian Government, through the Rural Electrification Agency, developed a model to determine the most cost-effective solution to achieving 100% electrification in the nation. The model revealed that 100% electrification by 2024 would require new connections ..
Nigeria Environment Legislation Climate change
Climate Change And Energy Transition: Is Nigeria on Course With Its New Climate Change Act 2021
The year 2021 will remain historic as the year in which Nigeria made unprecedented and spirited efforts towards the reform of its energy sector through various legislative and policy initiatives.
Nigeria ICT Right to privacy Right to be forgotten
Right to Be Forgotten: TEMPLARS Successfully Defends Google
26 October 2021, a High Court (HC) sitting in Lagos, in a landmark judgment, dismissed a claim for the enforcement of the right to the erasure of personal data, privacy rights and other fundamental rights against Google LLC.
Nigeria Tax Value Added Tax (VAT)
Attorney General of Rivers State vs. Federal Inland Revenue Service: A Review of the Pros and Cons of this Landmark VAT Decision
The recent decision in the case between Attorney General of Rivers State vs Federal Inland Revenue Service & Attorney General of the Federation by the Federal High Court sitting in Port Harcourt rendered a groundbreaking decision on the implementation and collection o..