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By Gabriel Nwodo, Eseosa Omoruyi
There are also some industry-specific requirements for the approval of expatriate quotas in Nigeria.
By Chioma Okonkwo
The Bill seeks to cure the existing shortcomings of the existing CAMA and bring it in line with global best practices.
By Jerome Okoro
Statutory law is the most common limitation to the application of legitimate expectation in tax cases.
In March 2018, the Court of Appeal upheld the ruling of the Federal High Court (the trial Court) and decided that the National Oil Spill Detection and Response Agency acted beyond its statutory powers when it imposed ...
By Florence Bola-Balogun, Ademola Adeyoju
Through the years, Nigeria has lacked comprehensive legislation which protects against the misuse and mismanagement of personal data.
By Ademola Adeyoju
FinTech is a portmanteau developed from the words "financial" and "technology". It is used to describe technologically enabled innovations that are rewriting the rules of financial transactions.
By Kanyinsola Ojeshina, Akorede Adelupe
The Nigerian Code of Corporate Governance was issued in 2018 by the Financial Reporting Council of Nigeria pursuant to Sections 11(c) and 41(c) of the Financial Reporting Council of Nigeria Act, 2011.
By Hannatu Dan-Habu
The perception about African economies appears to be changing as investors are increasingly taking an interest in participating in Africa's capital markets through the use of Depositary Receipts.
By Temiloluwa Oladele
It has become commonplace for litigants and their counsel to routinely file applications for the extension of time stipulated by the various rules of courts within which they are required to perform certain acts.
By Chioma Okonkwo
On 15th May 2018, the Senate of the Federal Republic of Nigeria passed the Bill for an Act to Repeal the Companies and Allied Matters Act 1990 and enact the Companies and Allied Matters Act 2018.
By Jerome Okoro
The second condition in Section 31(2) of the FIRS Act embodies the knotty issues of tax substitution.
By Gabriel Nwodo
Value Added tax (VAT), sales tax, and hotel occupancy and restaurant consumption tax are forms of consumption taxes whose economic burden rests on the final consumer.
By Olubusola Diya
Representations, covenants and events of defaults (the "Core Clauses") are the foundations of loan agreements, and a number of these clauses are often found in a loan agreement.
By Ibifubara Berenibara
A satisfactorily concluded dispute resolution mechanism, at least to an award creditor, is the successful enforcement of the decision of the arbitral tribunal.
By Pelumi Akoni
Infringement of patent arises from deliberately or inadvertently performing any of the acts which are exclusively reserved by law for the patent holder.