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Tax disputes in Nigeria are primarily resolved by the courts and the Tax Appeal Tribunal (TAT). The Constitution of the Federal Republic of Nigeria, 1999 (as amended) and the Taxes and Levies (Approved List for Collection) Act, LFN 2004 provide for the assessment and collection of taxes by the federal, states and local governments. The jurisdiction of the courts over tax disputes derives from whether the taxes are federal, state or local government taxes. Jurisdiction over taxes administered at both the federal and state levels, such as stamp duties, is determined by the legal personality of the taxpayer and for individuals, their place of residence.

Nigeria’s communications sector is primarily regulated by the Nigerian Communications Act (NCA) and the Wireless Telegraphy Act (WTA). The NCA established the Nigerian Communications Commission (NCC), which is charged with the responsibility of regulating the communiction cation

What are the primary sources of law, regulation and practice relating to corporate governance? Is it mandatory for listed companies to comply with listing rules or do they apply on a ‘comply or explain’ basis?

Nigeria is a signatory to the following significant air law treaties: • the Convention on International Interests in Mobile Equipment and the Protocol to the Convention on International Interests in Mobile Equipment on Matters specific to Aircraft Equipment (Cape Town, 2001);

What different types of private equity transactions occur in your jurisdiction? What structures are commonly used in private equity investments and acquisitions? Private equity (PE) transactions in Nigeria can generally be classified

What is the legal framework in your jurisdiction covering the behaviour of dominant firms? The Federal Competition and Consumer Protection Act 2018 (FCCPA), which in section 72(1) prohibits the abuse of a dominant position by one or more undertakings.

The Warsaw Convention 1929 was extended to Nigeria by the British  colonial government via an order known as the Carriage by Air (Colonies,  Protectorates and Other Trust Territories) Order 1953. This Order was  repealed by section 77(1)(a) of the Civil Aviation Act 2006 (CAA 2006).  Prior to its repeal, the applicability of the Warsaw Convention as the  basis for determining air carrier liability was upheld in a plethora of  Nigerian cases. The Warsaw Convention has, however, ceased to apply  in Nigeria. 

Nigeria’s communications sector is primarily regulated by the Nigerian Communications Act (NCA) and the Wireless Telegraphy Act (WTA). The NCA established the Nigerian Communications Commission (NCC), which is charged with the responsibility

At present, Nigeria is not a signatory to any multilateral or bilateral treaties for the reciprocal recognition and enforcement of foreign judgments. Foreign judgments are enforced in Nigeria by virtue of the Foreign Judgments (Reciprocal Enforcement) Act,

What are the primary sources of law, regulation and practice relating to corporate governance? Is it mandatory for listed companies to comply with listing rules or do they apply on a ‘comply or explain’ basis?