Nigeria: Corporate/Commercial Law

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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

Nigeria Commercial

Tech Hive Advisory

The Unspoken Gift: Understanding Secret Trusts In A Nigerian Context

Trust is the most valuable invention of equity, particularly in the way it creates a vehicle by which the management of a property could be reposed in an entity different from the entity for which the enjoyment of the property is meant.

Nigeria Commercial

SA

S.P.A. Ajibade & Co.

Nigeria 2025 Licensing Round: What Investors Need To Know

In November 2025, the Nigerian Upstream Regulatory Commission (the "NUPRC") announced the commencement of the 2025 Licensing Round from December 1, 2025 (the "Licensing Round").

Nigeria Commercial

GE

G ELIAS

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.

Nigeria Commercial

SA

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

AP

Advocaat Law Practice

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

Nigeria Commercial

AP

Advocaat Law Practice

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

Nigeria Commercial

PA

PUNUKA Attorneys & Solicitors

True-Sale Securitisation In The Legal Context

Nigeria Commercial

SA

S.P.A. Ajibade & Co.

Emerging Trends In Subsidiary Governance And Liability – A Nigerian Perspective

Nigeria Commercial

UU

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

TT

The Trusted Advisors

Cross-Border Mergers & Acquisitions In Nigeria: Key Legal Risks And Compliance Trends For International Investors

Nigeria Commercial

Adeola Oyinlade & Co

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

Nigeria Commercial

OA

Olisa Agbakoba Legal (OAL)

Investment Readiness And Due Diligence: A Practical Guide For Startups And Investors In Nigeria

Nigeria Commercial

Adeola Oyinlade & Co

Marriage And Property In Nigeria: What Couples Need To Know About Their Rights

SP

SimmonsCooper Partners

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

Nigeria Technology

ALP NG & Co

Understanding Personal Income Tax Under The Nigerian Tax Act 2025

Adeola Oyinlade & Co

The Nigerian Tax Reform Acts, 2025: An In-Depth Guide For Businesses, Investors, And Taxpayers

PA

PUNUKA Attorneys & Solicitors

2025 Oil Licensing Round: What To Know About The New Bid Portal, Fiscal Terms And Contracting Models

AO

Aluko & Oyebode

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Related Country Guides

Corporate Governance

Doing Business In

Mergers & Acquisitions

M&A/Private Equity

Competition Law In Action: From Regulatory Framework To Market Culture In Nigeria

Nigeria's competition law journey is still relatively young, but its impact on market behaviour, regulatory thinking, and business strategy is already becoming evident.

Nigeria Anti-trust

SK

Streamsowers & Kohn

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.

Nigeria Commercial

SA

S.P.A. Ajibade & Co.

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

As we approach the end of 2025, our team at PUNUKA Attorneys & Solicitors wishes to extend our sincere appreciation for your continued partnership.

Nigeria Commercial

PA

PUNUKA Attorneys & Solicitors

Cross-Border Mergers & Acquisitions In Nigeria: Key Legal Risks And Compliance Trends For International Investors

Nigeria Commercial

Adeola Oyinlade & Co

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

Nigeria Commercial

OA

Olisa Agbakoba Legal (OAL)

When Should You Amend Your Company's Memorandum And Articles Of Association (MEMART)? Triggers You're Likely Ignoring

Nigeria Commercial

AS

Abdu-Salaam Abbas & Co.

The Investment And Securities Act 2025 Navigating The Key Updates

Nigeria Commercial

SM

Sobowale, Medidem & Bello

Technology M&A Comparative Guide

Nigeria Commercial

TA

TLP Advisory

Guide To Obtaining Certificate Of Occupancy In Oyo State, Nigeria

Nigeria Commercial

AS

Aekley Solicitors

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Compliance

4 Top Nigerian Tax Compliance Considerations For Boards In 2026

The Nigerian business environment is no longer what it was just twelve months ago. Driven by regulatory reforms, global best practices, and the pressing need for sustainable growth amid economic challenges, the framework...

OA

Olisa Agbakoba Legal (OAL)

Nigeria 2025 Licensing Round: What Investors Need To Know

In November 2025, the Nigerian Upstream Regulatory Commission (the "NUPRC") announced the commencement of the 2025 Licensing Round from December 1, 2025 (the "Licensing Round").

Nigeria Commercial

GE

G ELIAS

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

In March 2024, the Central Bank of Nigeria (CBN) introduced new minimum capital requirements for Non-Interest Banks (NIBs), marking a decisive step toward strengthening the resilience of Nigeria's banking sector.

Nigeria Finance

Syntegral Legal Practice

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

Nigeria Commercial

SA

S.P.A. Ajibade & Co.

Emerging Trends In Subsidiary Governance And Liability – A Nigerian Perspective

Nigeria Commercial

UU

Udo Udoma & Belo-Osagie

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

Nigeria Commercial

TT

The Trusted Advisors

Investment Readiness And Due Diligence: A Practical Guide For Startups And Investors In Nigeria

Nigeria Commercial

Adeola Oyinlade & Co

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

Nigeria Commercial

A

Alliance Law Firm

Building Shared Services That Actually Work: A Startup Guide

Nigeria Commercial

TA

Tope Adebayo LP

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Venture Capital

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

Despite their significant economic contribution, a large proportion of Nigerian Micro, Small, and Medium Enterprises (MSMEs) continue to operate largely informally, often lacking structured corporate governance frameworks.

Nigeria Commercial

WT

WTS Blackwoodstone

Tax Incentives For Venture Capital And Angel Investors In Nigeria.

Other than fund domicile, perhaps the most important consideration when setting up a venture capital fund in Nigeria is tax planning and tax leakage avoidance. For angel investors, venture capital funds, private equity...

BH

Balogun Harold

Fundraising Strategies For Startups: How To Attract Investors In 2025

Fundraising in the global startup ecosystem has become increasingly competitive with each passing year. In July 2025, Crunchbase News reported that global venture funding...

Nigeria Commercial

TT

The Trusted Advisors

Obtaining A Startup Label Under The Nigeria Startup Act, 2022

Nigeria Commercial

BH

Balogun Harold

Startup Act In Nigeria: Two Years On

Nigeria Commercial

OK

O. Kayode & Co.

Navigating Startup Financing In Nigeria: Understanding Applicable Laws, Equity Financing, Term Sheets, And SAFEs

Nigeria Commercial

TA

Tunde & Adisa

The Role Of Special Purpose Vehicles (SPVs) In Corporate Finance And Investments

Nigeria Commercial

TT

The Trusted Advisors

Nigeria's Investments And Securities Act 2025: What Is Changing For Private Capital Players

Nigeria Commercial

UU

Udo Udoma & Belo-Osagie

Overview Of The Investments And Securities Act 2025: Key Changes For Private Equity And Venture Capital Funds In Nigeria

Nigeria Commercial

UU

Udo Udoma & Belo-Osagie

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Corporate and Company Law

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

Business Restructuring: The Tax Angle

Restructuring is a common strategic tool deployed by businesses globally to improve operational efficiency, enhance competitiveness, or respond to financial, market, and regulatory developments.

KN

KPMG Nigeria

4 Top Nigerian Tax Compliance Considerations For Boards In 2026

The Nigerian business environment is no longer what it was just twelve months ago. Driven by regulatory reforms, global best practices, and the pressing need for sustainable growth amid economic challenges, the framework...

OA

Olisa Agbakoba Legal (OAL)

Competition Law In Action: From Regulatory Framework To Market Culture In Nigeria

Nigeria Anti-trust

SK

Streamsowers & Kohn

Certificate Of Capital Importation For Capital Goods And Equipment Imports Into Nigeria: Key Considerations For Foreign Investors

Nigeria Government

BH

Balogun Harold

Nigeria 2025 Licensing Round: What Investors Need To Know

Nigeria Commercial

GE

G ELIAS

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

Nigeria Finance

Syntegral Legal Practice

Bonds Vs Commercial Papers: Examining Key Roles And Differences In Nigeria's Financial Markets

Nigeria Finance

SA

S.P.A. Ajibade & Co.

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

Nigeria Commercial

SA

S.P.A. Ajibade & Co.

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Latest Videos

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Continuing Conversations At Horizon 2.0

SB

Stren & Blan Partners

Startup And Founders' Agreement (Video)

OA

Olisa Agbakoba Legal (OAL)

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