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.
Generally, aviation taxes are complex. With airlines flying across territorial jurisdictions and spending only a portion of their total distance in any particular sovereign state, the question of when and how to tax their income arises.
The Federal Government, through the National Lottery Regulatory Commission (NLRC), regulates lottery and gaming under the National Lottery Act, 2005 and the National Lottery Regulation, 2007(as amended). At the state level, some states also pass laws to regulate the industry such as the Lagos State Lotteries and Gaming Authority Law 2021
Under the Nigerian Data Protection Regulations 2019 (NDPR), a Data Protection Compliance Organisation (DPCO) is ‘any entity duly licensed by [the Nigerian Data Protection Bureau] for the purpose of training, auditing, consulting and rendering services and products for the
On 16th January 2023, the SSK DR team led by our Partner, Mrs. Chinasa Unaegbunam obtained a judgment against a top commercial bank at the High Court of Rivers State, Port Harcourt Division. The case involved issues of
Do you know that under the Nigerian Data Protection Regulations 2019 (NDPR), data controllers and processors who determine the processing and process the personal data of natural persons in Nigeria and/or citizens of Nigeria respectively,
In Nigeria, taxation of capital gains is governed by the Capital Gains Tax Act Cap C 1 LFN 2004 (CGTA), Finance Act 2019, Finance Act 2020, and the Finance Act 2021. As outlined in the public presentation of the approved 2023 budget, it is expected that the Finance Bill 2022 will receive
The Arbitration and Mediation Bill, 2022 (HB. 91) (the “Bill”) went through third reading and passage by the Senate on 10th May 20221 and is currently awaiting presidential assent. The Bill which seeks to repeal the Arbitration and Conciliation Act, 1988 (the “ACA”), proposes fundamental changes to the conduct of arbitration and enforcement of an arbitral award.
The Federal Competition and Consumer Protection Act, 2018 (“FCCPA” or the “Act”) was enacted with the objects of promoting and maintaining competition in the Nigerian economy, protecting and promoting the interests and welfare of consumers and prohibiting restrictive trade and business practices which hamper competition.1 To realize these objects, the Act vests the Federal
The Central Bank of Nigeria (CBN) has issued new guidelines for the Licensing of Banks and Other Financial Institutions on Anti- Money Laundering, Combating the Financing of Terrorism and Countering Proliferation of Weapons of Mass Destruction Financing (AML/CFT/ CPF).
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