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Tax Dispute and Litigation – Nigeria

In-Depth: Tax Disputes and Litigation (formerly The Tax Disputes and Litigation Review) is a practical overview of the common issues that give rise to tax disputes in key jurisdictions, the procedures for resolving those disputes, and the powers and approach of local tax authorities. With a focus on recent developments, it offers insights into the process, timescale

Nigeria – Private Equity (Transactions)

Quick reference guide enabling side-by-side comparison of local insights, including into types of private equity transaction; corporate governance, disclosure and timing considerations; dissenting shareholder rights; key purchase agreement provisions; participation of target company management; tax; fnancing; shareholders’ agreements; exit strategies (including IPOs); target sectors; cross-border considerations; club/group deals; and key recent developments.

2025 Corporate Governance – Nigeria

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 2025

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

Establishment of State Electricity Markets and Regulatory Commissions

Paragraph 14(b) Part II of the Second Schedule of the 1999 Constitution of the Federal Republic of Nigeria and Section 2(2) of the Electricity Act of 2023 (“EA”) empowers states in Nigeria to develop and regulate their electricity markets subject to the State of House of Assembly passing a law to that effect. This allows States to regulate electricity operations within their jurisdiction, including power generation, transmission and distribution.

Merger Control in Communications: Insights from Emeka Nnubia v. Minister

On 7 February 2025, the Federal High Court, Lagos Division (the Court), in Emeka Nnubia v. Minister of Industry, Trade and Investment, Federal Competition and Consumer Protection Commission & MTN, affirmed the authority of the Federal Competition and Consumer Protection Commission (FCCPC) to enforce competition regulation within Nigeria’s communications sector. This decision was

A Comparative Analysis On Compressed Natural Gas Adoption In Nigeria: Key Considerations Before Conversion

Following the removal of fuel subsidy, the transition from Premium Motor Spirit (PMS) also known as petrol to Compressed Natural Gas (CNG) represents a critical strategy for enhancing energy solutions for transportation in Nigeria. This article examines the adoption of CNG in Nigeria, highlighting its potential benefits compared to conventional fuels. We will discuss the establishment of key initiatives such as the

STREAMSOWERS & KÖHN HAS SECURED A LANDMARK JUDGMENT

In a landmark decision delivered on 7 February 2025, in Appeal No. SC/255/2007: Ngozi Okonjo-Iweala v. Gani Fawehinmi & Ors., the Supreme Court ruled that mere status as a taxpayer does not, in itself, grant a plaintiff standing to initiate a public interest litigation suit.

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