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Place Of Effective Management And Control: Implications For Companies' Tax Residency Under The Nigeria Tax Act

In a significant overhaul of the Nigerian tax framework, the Nigeria Tax Act, 2025 ("NTA" or "the Act"), among other pieces of legislation, were signed into law by the President of the Federal Republic of Nigeria on 26 June 2025.

Nigeria Commercial

KN

KPMG Nigeria

SEC Nigeria Revises Minimum Capital Requirements For Capital Market Operators

The Securities and Exchange Commission has issued Circular No. 26-1 dated 16th January 2026, revising the minimum capital requirements applicable to regulated capital market entities in Nigeria.

Nigeria Commercial

UU

Udo Udoma & Belo-Osagie

Corporate Ethics: Enhancing Business Integrity In Nigeria

In Nigeria's evolving business landscape, upholding integrity is critical to achieving sustainable economic development. Corporate ethics form the cornerstone of this aspiration, as businesses that pay lip service...

Nigeria Commercial

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Udo Udoma & Belo-Osagie

Corporate Governance Comparative Guide

Corporate Governance Comparative Guide for the jurisdiction of Nigeria, check out our comparative guides section to compare across multiple countries

Nigeria Commercial

Tech Hive Advisory

The Unspoken Gift: Understanding Secret Trusts In A Nigerian Context

Nigeria Commercial

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S.P.A. Ajibade & Co.

Nigeria 2025 Licensing Round: What Investors Need To Know

Nigeria Commercial

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G ELIAS

Compliance Pitfalls In Private Placements In Nigeria And How To Avoid Them

Nigeria Commercial

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S.P.A. Ajibade & Co.

Foreign Entities Providing Services To Nigerian Customers: When Does The Transaction Become Illegal And Void? CA/PH/313/2024 – Tilone Subsea Limited V. Seatronics Limited (Unreported)

Nigeria Commercial

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Advocaat Law Practice

Highlights Of The Guidelines Letters Circulars And Notifications Issued In December 2025

Nigeria Commercial

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Advocaat Law Practice

PUNUKA Newsletter – December: Celebrating A Year Of Growth & Wins!

Nigeria Commercial

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PUNUKA Attorneys & Solicitors

True-Sale Securitisation In The Legal Context

Nigeria Commercial

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S.P.A. Ajibade & Co.

Emerging Trends In Subsidiary Governance And Liability – A Nigerian Perspective

Nigeria Commercial

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Udo Udoma & Belo-Osagie

Understanding The Essential Contracts Every Small And Medium-Sized Business Needs In Nigeria

Nigeria Commercial

Adeola Oyinlade & Co

Corporate Governance In Nigeria: Compliance, Accountability & Role Of The Company Secretary

Nigeria Commercial

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The Trusted Advisors

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2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

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Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

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Walkers

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Evolving Global Investigations Landscape: Risk Management and Response Strategies for International Businesses in Africa

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(2nd Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

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In-House Counsel Worldwide

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Corporate Governance Comparative Guide

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Compliance Pitfalls In Private Placements In Nigeria And How To Avoid Them

Private placements have become a well-used method for raising capital in Nigeria.

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Highlights Of The Guidelines Letters Circulars And Notifications Issued In December 2025

The CBN, NIS, NCC, FRCN) and SEC issued a series of Press Releases, Circulars, Directives, Public Notices and Guidelines in December 2025, containing information and directives for the Financial Services, Immigration, Telecommunication, and the general public.

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The Genius Act & The Regulation Of Digital Assets: Reimagining Regulatory Foundations For Blockchain Innovation

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Navigating Mergers And Acquisitions In Nigeria: Your Gateway To Strategic Business Growth

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Commercial Papers In Nigeria: Issuance, Regulation, And Market Potentials

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Alliance Law Firm

The Nigerian Fintech Regulatory Bill 2025: A Reform That Risks Deepening Regulatory Overlaps

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Place Of Effective Management And Control: Implications For Companies' Tax Residency Under The Nigeria Tax Act

In a significant overhaul of the Nigerian tax framework, the Nigeria Tax Act, 2025 ("NTA" or "the Act"), among other pieces of legislation, were signed into law by the President of the Federal Republic of Nigeria on 26 June 2025.

Nigeria Commercial

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Corporate Governance Comparative Guide

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Corporate Governance In Nigeria: Compliance, Accountability & Role Of The Company Secretary

As Nigeria continues to witness a steady rise in foreign direct investment, the demand for a more robust and transparent corporate governance framework has become paramount.

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Remedies Available To Aggrieved Minority Shareholders In A Company: A Review Of The Supreme Court's Decision In Mainstreet Bank Registrars Ltd And Ors V. Temitope O. Oshinuga (2024) LPELR-62980 (SC)

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How Should Boards Handle Corporate Governance Crises? Lessons From Paystack On Crisis Response And Prevention

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Reshaping Governance In Nigeria's Telecoms Sector: Key Takeaways From The NCC Guidelines

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How To Obtain Money Lenders' License In Lagos And Abuja

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The Constitutional Right To Own Properties - Examining The Extent And Limits

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Corporate Ethics: Enhancing Business Integrity In Nigeria

In Nigeria's evolving business landscape, upholding integrity is critical to achieving sustainable economic development. Corporate ethics form the cornerstone of this aspiration, as businesses that pay lip service...

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2025 End-Of-The-Year Report On The Nigerian Power Sector

The year 2025 has seen concerted efforts to enhance performance and strengthen investor confidence across all segments of the Power Sector value chain.

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Corporate Governance Comparative Guide

Corporate Governance Comparative Guide for the jurisdiction of Nigeria, check out our comparative guides section to compare across multiple countries

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4 Top Nigerian Tax Compliance Considerations For Boards In 2026

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CBN Raises The Capital Bar For Non-Interest Banks: What You Need To Know

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A Primer On The Petroleum Industry Act (Amendment) Bill 2025

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The NWA BOI System As A Case Study: Integrating The Igbo Apprenticeship System And Nigeria's SME Governance Framework

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Financing Your Startup Through IP Monetization (Tech IP Series 2)

In our last Newsletter, we highlighted how licensing external tech can help you grow without losing focus on your core business objective. Now, let's flip the script, what if your IP could do the heavy lifting?

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The Role Of Technology Transfer In Nigeria

Technology transfer plays various roles in a country, the most notable being economic and technological development.

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Legal Considerations For Franchising Your Business In Nigeria

Franchising is an increasingly popular business model in Nigeria, offering entrepreneurs a way to expand their brand rapidly without the heavy capital outlay typically required for growth. The model allows for quicker...

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Regulatory And Supervisory Guidelines For Bureau De Change Operations In Nigeria 2024

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Banwo & Ighodalo

Exposure Draft: Revised Regulatory And Supervisory Guidelines For Bureau De Change Operations In Nigeria 2024

Nigeria Commercial

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Key Legal Considerations To Look Out For In A Franchise Contract

Nigeria Commercial

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Understanding Franchising: A Model For Business Growth

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Central Bank Of Nigeria Exposure Draft On The Revised Regulatory And Supervisory Guidelines For Bureau De Change Operations In Nigeria

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Legal Roadmap For Successful Franchising – Business Day Legal Business

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Continuing Conversations At Horizon 2.0

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