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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

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 The Nigeria Tax Act, 2025 (NTA or the Act) repealed principal taxation legislations such as the Companies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

Intermediary Liability, Data Protection, and Platform Responsibility: Appellate Considerations in Femi Falana, SAN v. Meta Platforms Inc. (Suit No: LD/17783MFHR/2025)

The decision of the High Court of Lagos State in Femi Falana, SAN v. Meta Platforms Inc. raises significant legal questions concerning the relationship between constitutional privacy rights, the Nigeria Data Protection Act 2023 (NDPA or the Act), and the responsibility of online intermediaries for user-generated content. The case arose from the publication of a video on Facebook by an unidentified third-party user falsely suggesting that the Femi Falana, SAN, the Claimant was suffering from a medical condition

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