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Panoramic guide (formerly Getting the Deal Through) enabling side-by-side comparison of local insights into relevant treaties, conventions and other sources of law; limitation periods; types of enforceable order; competent courts; separation of recognition and enforcement; opposition; jurisdiction of the foreign court; awards and security for appeals; enforcement and pitfalls; and recent trends.
The National Oil Spill Detection and Response Agency (Establishment) Act (Amendment) Bill, 2025 proposes significant changes to Nigeria’s regulatory framework for oil spill management and environmental compliance. The Bill seeks to strengthen NOSDRA’s enforcement powers while increasing the financial and criminal consequences of non-compliance by operators and facility owners.
The Federal Competition and Consumer Protection Act 2018 (FCCPA), enacted in 2019, governs merger review and approval in Nigeria. The Banks and Other Financial Institutions Act 2020
Law and OrderPREROGATIVE OF MERCY DURING PENDING APPEAL: RECONSIDERING THE SUPREME COURT’S REASONING IN MARYAM SANDA V. COP
The Supreme Court’s decision in Maryam Sanda v C.O.P1 (“Sanda’s case”) has reignited debate over whether the prerogative of mercy (“mercy”) may be exercised while a convict’s appeal is still pending. Rooted in the ancient royal prerogative2 and retained in sections 175 and 212 of the Constitution3, this executive power functions as a humane corrective to the criminal justice system,
Corporate LawThe GSMA Satellite Regulatory Playbook and Nigeria’s Emerging Commercial Satellite Communications Service Framework
On 24 June 2026, in London, GSMA launched its ‘Satellite Regulatory Playbook’ (the Playbook), a policy guide developed to assist governments and National Regulatory Authorities (NRAs) in designing regulatory frameworks capable of addressing the rapidly evolving satellite connectivity landscape. The GSMA, a global organisation representing the mobile communications ecosystem, including nearly 800 mobile operators and more than 300 companies across the wider technology sector, developed the Playbook
On 18 June 2026, the Honourable Minister of Finance and Coordinating Minister of the Economy, Taiwo Oyedele, issued the “General Transition Guidelines for the Tax Acts 2025” (the “Guidelines”).1 The Guidelines outline the operational rules for implementation of the recently enacted tax Acts: the Nigeria Tax Act, 2025, the Nigeria Tax Administration Act, 2025, the Nigeria Revenue Service (Establishment) Act, 2025, and
Corporate LawDecommissioning and Abandonment of Oil and Gas Facilities in Nigeria: Obligations and Regulatory Imperatives
This article examines Nigeria’s legal and regulatory framework for the decommissioning and abandonment of oil and gas facilities, with particular focus on the obligations created by the Petroleum Industry Act 2021 and the supporting upstream, midstream and downstream regulations. It argues that decommissioning and abandonment is not merely a technical end-of-life exercise, but a continuing legal obligation involving regulatory
ArticlesCorporate LawNigeria’s Tax Reset and the Free Zone Regime: Implications for Free Zone Operators
This article examines the implications of this transition for enterprises regulated by the Nigeria Export Processing Zones Authority (“NEPZA”) and the Oil and Gas Free Zones Authority (“OGFZA”). It considers the pre-reform legal position, the structural changes introduced by the NTA and NTAA, and how those changes affect NEPZA and OGFZA regulated
Quick reference guide enabling side-by-side comparison of local insights into corporate governance issues worldwide, including sources of rules and practice; responsible agencies and notable opinion formers; shareholder powers, decisions, meetings, voting, duties and liabilities; employee role in governance; corporate control issues; board structure and composition, duties, leadership, committees, meetings and evaluation; director and senior management remuneration; director protections; disclosure and transparency; hot topics, such as shareholder engagement, and sustainability, pay ratio and gender gap reporting; and other recent trends.
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