Alternative Energy & Power 2021

The Electric Power Sector Reform Act, 2005 (EPSRA or “the Act”) is the principal legislation governing the structure and ownership of enti ties in the Nigerian Electricity Supply Industry (NESI). The EPSRA was passed for the purpose of unbundling the existing vertically integrated and state-owned Nigerian Electricity Power Authority (NEPA), creating an independent reg ulator for the industry – the Nigerian Electricity Regulatory Commission (NERC) – and achieving market liberalisation. The Act introduced several reforms including:

Tax Disputes and Litigation Review

Tax disputes in Nigeria are primarily resolved by the courts and the Tax Appeal Tribunal (TAT). The Constitution of the Federal Republic of Nigeria, 1999 (as amended) and the Taxes and Levies (Approved List for Collection) Act, LFN 2004 provide for the assessment and collection of taxes by the federal, states and local governments. The jurisdiction of the courts over tax disputes derives from whether the taxes are federal, state or local government taxes. Jurisdiction over taxes administered at both the federal and state levels, such as stamp duties, is determined by the legal personality of the taxpayer and for individuals, their place of residence.

Telecoms & Media 2021

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

Corporate Governance 2021

What are the primary sources of law, regulation and practice relating to corporate governance? Is it mandatory for listed companies to comply with listing rules or do they apply on a ‘comply or explain’ basis?

Aviation Finance  & Leasing  2021

Nigeria is a signatory to the following significant air law treaties: • the Convention on International Interests in Mobile Equipment and the Protocol to the Convention on International Interests in Mobile Equipment on Matters specific to Aircraft Equipment (Cape Town, 2001);

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