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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

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

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

The interplay between limitation statutes and employment contracts in Nigeria has long generated doctrinal uncertainty. A recurring question in Nigerian jurisprudence is whether the limitation period prescribed by POPA 1 applies to claims arising from contracts of employment involving public authorities.

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 The Nigeria Tax Act, 2025 (NTA or the Act) repealed principal taxation legislations such as the Companies

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

On 28 February 2026, coordinated U.S.–Israel strikes on Iranian assets triggered a rapid escalation in the Gulf, delivering one of the most severe recent shocks to global energy security. Iran’s retaliation heightened risks around the Strait of Hormuz

According to the Editorial Board of Africa Oil and Gas Report, the Nigerian oil and gas industry is geared towards exponential reform as the Honourable Attorney General of the Federation hinted at the approval of President Ahmed Tinubu to an amendment of the Petroleum Industry Act.1 According to the editorial, the Petroleum Industry

In the wake of the new tax regime1, it will not be unexpected to see a challenge to the legality or validity of a tax assessment as opposed to challenging the computation of such assessment itself together with its appurtenant objections and notices of refusal to amend. The Joint Revenue Board of Nigeria (Establishment) Act, 2025 confers on the Tax Appeal Tribunal (TAT), jurisdiction and powers to