Nigeria: Corporate/Commercial Law

The Investment and Securities Act 2025 ("the Act") marks a comprehensive overhaul of Nigeria's principal legislation governing investments and capital markets

As public companies proceed with mergers and acquisitions, they must generally ensure that their transactions strictly comply with the Act.

On 29th March 2025, the Securities and Exchange Commission ("SEC") announced that President Bola Ahmed Tinubu signed the Investments and Securities Bill 2025 ("ISB") into law.

The Nigerian Startup Act 2022 (NSA) is a significant piece of legislation, designed to foster innovation, attract investment, and create a favourable business climate for tech-enabled startups in Nigeria. It aims to position Nigeria as a leading hub for digital entrepreneurship in Africa by removing regulatory barriers and offering targeted incentives.

Compliance with corporate regulations is a fundamental aspect of operating a business legally and efficiently in Nigeria. Among these regulations, the requirement to file annual returns...

The Deduction of Tax at Source (Withholding Regulations) 2024 (‘the Regulations') provides rules for deduction of tax at source from payment to taxable persons...

On April 2, 2025, the President of the Federal Republic of Nigeria exercised his powers under Section 59(2) of the Petroleum Industry Act (PIA) 2021 to appoint Mr. Bayo Ojulari...

Many founders think of fundraising as a single event. We like to think of a Series A financing as a series of tightly linked actions that unfold quickly...

Startups often find themselves navigating the complex world of fundraising, and one term that's becoming increasingly common is the "Pre-Series." But what does it really mean, and when should you use it?

The Nigerian Startup Act 2022 (NSA) is a significant piece of legislation, designed to foster innovation, attract investment, and create a favourable business climate for tech-enabled startups in Nigeria. It aims to position Nigeria as a leading hub for digital entrepreneurship in Africa by removing regulatory barriers and offering targeted incentives.

Company Income Tax, also known as Corporate Tax, is a levy imposed on the profits of companies conducting business in Nigeria.

Compliance with corporate regulations is a fundamental aspect of operating a business legally and efficiently in Nigeria. Among these regulations, the requirement to file annual returns...