Nigeria: Corporate and Company Law

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Article
Tax Reforms: Understanding The Guidelines On The Taxation Of Virtual Assets
Nigeria's Revenue Service has issued comprehensive guidelines establishing a uniform framework for taxing virtual assets and cryptocurrency transactions. The new rules adopt a substance-over-form approach, focusing on the economic nature of digital asset transactions rather than their technical labels. These guidelines clarify tax treatment, compliance obligations, and administrative procedures for all persons engaged in virtual asset activities under Nigerian law.
Nigeria Tax
WT
WTS Blackwoodstone
Article
Merger Control In Nigeria: The Sorting Exercise
Nigeria's merger approval framework has evolved from a fragmented system under CAMA 2020 and ISA 2007 to a comprehensive competition-based regime under the Federal Competition and Consumer Protection Act 2018. This analysis examines whether the Corporate Affairs Commission could have administered competition reviews, why sector regulators retain parallel jurisdiction, and what institutional reforms would resolve the resulting coordination challenges.
Nigeria Anti-trust
Gresyndale Legal
Article
Nigeria's 15% Minimum Effective Tax Rate (Metr): Analysis For Multinational Enterprises And Large Domestic Companies
A major innovation introduced by the Nigeria Tax Act (the “NTA”) is the 15% Minimum Effective Tax Rate (the “METR”), which represents a fundamental shift in Nigeria’s corporate tax framework. The METR is intended to guarantee that companies of significant economic scale bear a minimum tax burden, notwithstanding the availability of incentives, exemptions, or reliefs.
Nigeria Tax
A
AELEX
Article
The CAMA Rule Most Nigerian Companies Break On Their Letterheads, And How To Fix It Before 1 August 2026
The Corporate Affairs Commission has announced it will begin enforcing long-standing but rarely applied provisions of Nigeria's Companies and Allied Matters Act 2020 requiring specific information on company business documents. Starting August 1, 2026, companies must ensure their letterheads, invoices, and other commercial materials display directors' particulars and registration details, or face escalating penalties.
Nigeria Commercial
AS
Abdu-Salaam Abbas & Co.
Article
Data Protection And Corporate Accountability: The Overlooked Governance Metric
In today's digital economy, data has emerged as one of the most valuable corporate assets. Businesses routinely collect, process, store, and transfer vast amounts of personal information relating to customers, employees, contractors, and other stakeholders. While corporate governance discussions have focused on financial performance, regulatory compliance, board effectiveness, and environmental, social, and governance (ESG) considerations, data protection has often been treated as a purely technical or operational concern.
Nigeria Commercial
Compos Mentis Legal Practitioners
Article
Compliance Obligations Of Foreign-Owned Companies Operating In Nigeria
Nigeria's regulatory framework for foreign-owned companies presents a complex web of compliance obligations spanning incorporation, capital requirements, immigration, taxation, and sector-specific regulations. Understanding these requirements is essential for foreign investors seeking to establish and maintain lawful business operations while accessing investment protections and incentives available under Nigerian law.
Nigeria Commercial
TA
Tunde & Adisa
Article
CBN Draft Guidelines On Ring-Fencing Operations Of Closely Linked Entities In The Nigerian Financial System
The Central Bank of Nigeria has released draft guidelines establishing ring-fencing requirements for closely linked entities operating within the Nigerian financial system. These proposed regulations aim to create clear legal, operational, and financial boundaries between affiliated entities to prevent contagion risks and regulatory arbitrage.
Nigeria Finance
Syntegral Legal Practice
Article
Central Bank Of Nigeria: Revised Guidelines For Licensing And Regulation Of Financial Holding Companies In Nigeria
On 10 June 2026, the Central Bank of Nigeria ("CBN") released an Exposure Draft of the Revised Guidelines for Licensing and Regulation of Financial Holding Companies in Nigeria (the "Guidelines"). The proposed Guidelines are aimed at strengthening the regulatory framework governing Financial Holding Companies ("FHCs"), addressing governance and operational issues that have emerged under the current regime, and promoting greater consistency in the supervision of banking groups and financial conglomerates.
Nigeria Finance
Syntegral Legal Practice
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