Nigeria: Corporate/Commercial Law

Subscribe
Business law and corporate law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve business and corporate law produced by specialists working in this area every day.
Article
Nigerian Corporate Transaction Regulation And Governance
Nigeria's non-oil economy demonstrated robust growth of 4.07% in Q4 2025, with agriculture, real estate, construction, and manufacturing leading the expansion. This analysis examines the corporate-commercial implications of this economic momentum and the increasingly structured regulatory environment shaping business operations. The piece explores three key developments from 2025 that are particularly significant for boards, investors, and in-house counsel navigating Nigeria's evolving business landscape.
Nigeria Commercial
TA
Tope Adebayo LP
See more

Related Country Guides

DB
Doing Business In
PM
Private M&A
PE
Private Equity
CG
Corporate Governance
MA
Mergers & Acquisitions

M&A/Private Equity

Article
The Changing Tax Landscape: Understanding The Tax Implications Of M&a Transactions Under The Tax Reform Act 2025
Nigeria's tax landscape has undergone a fundamental shift with the enactment of the Nigeria Tax Act, 2025, which consolidates the country's core federal tax laws into a single unified framework. This reform introduces significant changes to how mergers and acquisitions are structured, priced, and executed, including the integration of capital gains into the income tax regime, revised exemptions for share disposals, and the introduction of taxation for indirect transfers.
Nigeria Tax
UU
Udo Udoma & Belo-Osagie
See more

Compliance

See more

Venture Capital

Article
Tax Implications Of Raising Capital In Nigeria’s Startup Ecosystem
In Nigeria's dynamic startup ecosystem, founders face a critical decision when raising capital: should they pursue debt financing with its immediate tax benefits through deductible interest expenses, or opt for equity financing that offers long-term investor incentives like capital gains tax exemptions and investment tax credits? This analysis examines how tax implications influence capital structure decisions for Nigerian startups at different growth stages.
Nigeria Tax
WT
WTS Blackwoodstone
Article
Navigating Transfer Pricing For Startups And Tech Companies: A Nigerian Perspective By Victoria Taiwo And Omojo Adefila
Nigeria’s startup ecosystem has established itself as one of the most dynamic in Africa. Despite global headwinds in venture capital markets, funding into African technology companies remained significant in 2024, with Partech reporting that US$3.2 billion was invested across the continent, much of it concentrated in Lagos, a city that now ranks among the leading global hubs for technology talent and entrepreneurial activity.
Nigeria Tax
KN
KPMG Nigeria
See more

Corporate and Company Law

Article
The P&I Mutual Problem: How The New Insurance Nigerian Law Created, And Solved, Its Own Conflict
Nigeria's landmark insurance reform has inadvertently complicated the establishment of a domestic Protection and Indemnity club, creating a fundamental tension between modern regulatory requirements and the mutual structure essential to marine liability insurance. Can the National Insurance Commission leverage existing legal provisions to bridge this gap and capture billions in annual premiums currently flowing to foreign institutions?
Nigeria Insurance
PM
PYE·M Systems
See more

Latest Videos

See more