Archive for 2025

Setting up a State Electricity Market: Legal and Institutional Frameworks for States
Introduction The electricity sector in Nigeria is undergoing a pivotal transformation. With the enactment of the Electricity Act, 2023, Nigerian states are now empowered to independently regulate electricity generation, transmission, and distribution within their geographical...

A Review of the Cybercrimes (Prohibition, Prevention, etc.) (Amendment) Act, 2024
Introduction In today’s digital world, cyberspace plays a central role in communication, commerce, governance, and national security. As cyber threats increase in sophistication and frequency, countries are racing to reinforce their legal frameworks to combat…

Mining Law in Nigeria: What Investors and Operators Need to Know
Introduction Mining refers to the process of extracting mineral resources from the earth’s crust for economic use. It involves all activities undertaken to locate, explore, develop, and exploit solid minerals, whether metallic, industrial, or energy...

Key Principles and Procedures of Enforcement of Arbitral Awards in Nigeria
Arbitral awards are the final and binding decisions made by an arbitral tribunal at the conclusion of arbitration proceedings. They are akin to court judgments and determine the rights and obligations of the parties with...

The Nigerian Tax Reform Acts: What Businesses and Individuals Need to Know
Introduction Nigeria recently enacted four landmark tax reform laws which are the Nigerian Tax Act (NTA), Nigerian Tax Administration Act (NTAA), Nigerian Revenue Service Act (NRSA), and Joint Revenue Board Act (JRBA) collectively known as…

Regulatory Compliance in Nigeria’s Aviation Sector: Challenges and Opportunities
Introduction The aviation sector plays a strategic role in national development, connecting Nigeria to global markets and supporting tourism, trade, and investment. In recent years, Nigeria has made notable efforts to improve safety, upgrade infrastructure,…

Employment Law in Nigeria: A Guide to Contracts, Termination, and Employee Rights
Employment law in Nigeria governs the relationship between employers and employees, ensuring fairness, protection, and legal clarity in the workplace. As the country’s workforce evolves, understanding the legal framework surrounding employment contracts, termination procedures, and…

The Supreme Court Rules 2024: What Changed and Why It Matters
In 2024, the Supreme Court of Nigeria brought into effect a new set of procedural guidelines, the Supreme Court Rules 2024, replacing the decades-old Supreme Court Rules 1985. The 2024 Rules introduce several novel provisions...

Taxation of Digital Businesses in Nigeria: Navigating Compliance and Enforcement Risks
The rapid growth of Nigeria’s digital economy has caught the attention of tax authorities. From streaming platforms to fintech apps and online consulting services, digital businesses, both local and foreign, are increasingly under scrutiny. The…

The Investment and Securities Act 2024: Key Changes and What They Mean for Investors
The enactment of the Investment and Securities Act, 2024 (ISA 2024) represents a landmark development in the evolution of capital market regulation in Nigeria. The Act repealed the Investment and Securities Act, 2007 and introduced...