Corporate Law – SSKOHN – Streamsowers & Kohn

Corporate LawTAXATION OF EMPLOYMENT INCOME UNDER THE NIGERIAN TAX REFORM ACTS: AN OVERVIEW OF KEY PROVISIONS

The enactment of the four tax reforms bills in 2025, which became effective on 1st January 2026, heralded a new dispensation in Nigerian tax administration. These laws, which include the Nigeria Tax Act, 2025 (NTA) and the Nigeria Tax Administration Act, 2025 (NTAA), have brought significant changes to the Nigerian tax landscape in a bid to promote efficiency in taxation and to align Nigerian tax system with global practices.

Articles Corporate LawMTN’s $6.2 Billion Acquisition of IHS: What Nigeria’s Competition Authorities Will Look For

On 17 February 2026, MTN Group and IHS Towers separately announced a proposed all cash transaction under which MTN would acquire the outstanding shares of IHS Towers that it does not already own, valuing the business at approximately

Corporate LawData Protection Case Review: Chukwunweike Akosa Araka v. Ecart Internet Services Nigeria Limited & Eat ‘N’ Go Limited

The Nigerian Data Protection Act 2023 (NDPA) was enacted to establish a comprehensive statutory framework for data protection in Nigeria. Before its enactment, the Nigerian Data Protection Regulations 2019 (NDPR), issued by the National Information Technology Development Agency (NITDA), served as the primary instrument governing data protection. The NDPR significantly reshaped the national data protection landscape, prompting NITDA to undertake

Corporate LawKEY HIGHLIGHTS OF THE NIGERIAN INSURANCE INDUSTRY REFORM ACT 2025

On 29 July 2025, President Bola Ahmed Tinubu signed into law the Nigeria Insurance Industry Reform Act 2025 (‘NIIRA’ or ‘New Act’), a legislation aimed at transforming the Nigerian insurance sector. The New Act repealed the Insurance Act, Cap. 117, Laws of the Federation of Nigeria, 2004 (‘Old Act’) and other obsolete insurance legislations to provide a

Unlocking Nigeria’s Digital Future: The NCC’s Proposed Spectrum Strategy and Its Implications for Space Service Operators and Broadband Expansion

Corporate LawUnlocking Nigeria’s Digital Future: The NCC’s Proposed Spectrum Strategy and Its Implications for Space Service Operators and Broadband Expansion

Aminu Maida, the Executive Vice Chairman (EVC) and Chief Executive Officer (CEO) of the Nigerian Communications Commission (NCC or the Commission) recently stated at a public event that the Commission will soon unveil a five-year National Spectrum Roadmap, titled the “Spectrum Management and Allocation Blueprint (2025–2030)”. The roadmap is expected to serve as a strategic framework for the allocation, management, and optimisation of Nigeria’s finite

Corporate LawUnderstanding the Employees’ Compensation Act and Tortious Claims for Workplace Injuries in Nigeria

The Legislative Arm of the Federal Republic of Nigeria passed the Employees’ Compensation Act (the “Act”) on December 17, 2010, replacing the Workmen’s Compensation Act Cap. W6 Laws of the Federation of Nigeria, 2004, which was enacted in 1987. The Act marked a new era in providing redress

Articles Corporate LawThe Beat vs the Law: Copyright Compliance for Disc Jockeys in Nigeria

The rapid expansion of Nigeria’s music industry is not only a cultural milestone but also a strategic asset in the country’s economy. As global demand for Nigerian music surges, particularly through digital platforms like Spotify, royalty inflows are injecting valuable foreign exchange, stimulating ancillary industries such as audiovisual production and

Articles Corporate LawDeduction of tax at source (withholding) regulations, 2024: What you need to know

On 2nd October 2024, the Deduction of Tax at Source (Withholding) Regulations 2024 (the Regulations), issued by Nigeria’s Minister of Finance and Coordinating Minister of the Economy, Olawale Edun, were published in the official gazette. The Regulations took effect from 1st January 2025.

Corporate LawAn Artiste Care Package: Understanding the Essential Terms of a Record Label Contract

The Nigerian music industry is laced with stories of exploitation and conflict between artists and record labels. It has now become expedient for artistes and entertainers to take a holistic view of what legal protections are available to them and save themselves from countless disputes. The point is that the array of

Articles Corporate LawThe Question of Excessive Data Processing under the NDPR: Insights from FCCPC v Meta

On 19 July 2024, the Federal Competition and Consumer Protection Commission (FCCPC or Commission) in Nigeria imposed a fine of $220 million on Meta Platforms Inc (Meta), the parent company of WhatsApp LLC (WhatsApp), for violations of both the Federal Competition and Consumer Protection Act 2018 (FCCPA) and the

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