Nigeria: Government, Public Sector

Foreign investment depends heavily on the ability to repatriate profits and capital, yet government-imposed foreign exchange controls can significantly restrict these transfers.

Nigeria's tax landscape has undergone a fundamental transformation with the Nigeria Tax Act 2025, which eliminates decades-old tax exemptions on interest payments for foreign loans that previously made the country attractive for international financing.

The practice of law has evolved into a profession no longer confined by borders. In today's globalised legal economy, lawyers operate within an interconnected system shaped by cross-border trade, international...

Doing business in Nigeria has become more accessible thanks to rapid technological advancements. For foreign investors, safeguarding business interests is crucial to ensuring long-term success...

This comprehensive review examines Nigeria's major policy developments introduced in March 2026, spanning tax reform, education verification, humanitarian protection, health regulation, climate risk management, security...

The Supreme Court's recent decision in A.G. Abia State v. Imo Trans. Co. Ltd. has reignited debate over the constitutional validity of Nigeria's Taxes and Levies (Approved List for Collection) Act, 1998. This article examines whether the Act, originally promulgated as a military decree to combat multiple taxation, can withstand constitutional scrutiny given its alleged supremacy claims over the Constitution and potential conflicts with Nigeria's federal division of tax powers.

This comprehensive review examines Nigeria's major policy developments introduced in March 2026, spanning tax reform, education verification, humanitarian protection, health regulation, climate risk management, security...

With the increasing need to ensure financial security in today’s rapidly digitizing landscape and evolving compliance demands, the Central Bank of Nigeria (CBN)...

On March 24, 2026, the Central Bank of Nigeria (CBN) issued a circular on Measures to Further Deepen Diaspora Remittances and Compliance (the “Circular”).

Public-Private Partnerships in Nigeria face complex disputes stemming from poor project preparation, political interference, and governance issues. Understanding the root causes and implementing effective multi-tiered dispute resolution mechanisms—from negotiation and mediation to arbitration—is essential for ensuring infrastructure projects deliver results rather than becoming mired in litigation.

The Nigerian oil and gas industry stands on the brink of significant transformation as President Ahmed Tinubu approves amendments to the Petroleum Industry Act. What specific reforms are being proposed, and how will these changes reshape the regulatory landscape for one of Africa's most critical energy sectors?

The Nigerian telecommunications sector is currently ranked as the largest in Africa and the biggest contributor to the Information and Communications Technology (“ICT”) sector of Nigeria.