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The 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

Overview of Key Provisions of the General Transition Guidelines for the Tax Acts 2025

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

Decommissioning 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

Corporate Governance – March 2026

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.

Telecoms & Media 2026

Nigeria’s communications sector is primarily regulated by the Nigerian Communications Act 2003 (NCA) and the Wireless Telegraphy Act 1966 (WTA). The NCA established the Nigerian Communications Commission (NCC), which is charged with the responsibility of regulating the communications sector

ENFORCEMENT OF JUDGMENTS – Law Over Borders Comparative Guide 2026

A court judgment that cannot be enforced is likely to be a pyrrhic victory, so the importance of enforcement cannot be overstated. Cross-border enforcement is a particularly complicated area of legal practice, requiring practitioners to navigate different legal systems, national laws and a range of international agreements and conventions.

EXAMINATION OF THE VALUE ADDED TAX PROVISIONS UNDER THE NIGERIA TAX ACT, 2025

On 26th of June 2025, a new tax regime was introduced in Nigeria after President Bola Ahmed Tinubu signed four bills into law, namely: Nigeria Tax Administration Act, 2025, Nigeria Revenue Service (Establishment) Act, 2025, Joint Revenue Board (Establishment) Act, 2025 and Nigeria Tax Act, 2025. The Nigeria Tax Act, 2025 (NTA or the Act) repealed principal taxation legislations such as the Companies

DATA BREACHES AND NIGERIA’S DIGITAL INFRASTRUCTURE: AN ANALYSIS OF RESILIENCE, RESPONSIBILITY, AND REGULATORY RESPONSES

Digital infrastructure has evolved into critical national infrastructure, forming the backbone of modern governance, financial services, and the broader architecture of national economic coordination. As Nigeria continues to digitise public services and our economy increasingly depend on interconnected platforms for transactions, communication, and data exchange, the reliability, resilience, and security of

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