Posts by: ABE-Lp
Pre Transaction Due Diligence in Mergers and Acquisition
Mergers and Acquisitions (M&A) refer to a range of corporate restructuring transactions through which companies combine, consolidate, or transfer ownership and control of business operations or assets. A merger typically involves the fusion of two…
Fundamental Human Rights Enforcement in Nigeria
Introduction Fundamental human rights occupy a central place in Nigeria’s constitutional democracy. They represent basic civil and political liberties recognised by law as essential to human dignity, freedom, and the orderly functioning of society. In…
Joint Venture Agreements in Nigeria and its Legal Framework
Introduction A Joint Venture Agreement (JVA) is a strategic legal instrument through which two or more parties collaborate to undertake a specific business project, share risks and rewards, and pool resources such as capital, expertise,…
Taxing Worldwide Profits under the Nigeria Tax Act 2025: An Analysis of Section 6
Section 6 of the Nigeria Tax Act 2025 establishes a comprehensive framework for the taxation of worldwide profits attributable to Nigerian companies and Nigerian-controlled corporate structures. Subsection (1) provides the foundation for this by deeming…
Directors’ Liability Under Nigerian Law: When the Corporate Veil Will Not Protect You
Introduction Under Nigerian company law, a company is recognised as a separate legal entity distinct from its shareholders, directors, and officers. This foundational principle, famously established in Salomon v. Salomon & Co. Ltd (1897) AC…
Force Majeure Clauses and Their Legal Effect Under Nigerian Law
Introduction Commercial contracts are often negotiated on the assumption that parties will be able to perform their obligations as agreed. However, unforeseen events may arise that make performance difficult, delayed, or impossible. To address such…
Tax Audit Triggers and How Businesses Can Stay Prepared
In Nigeria, tax compliance is a statutory obligation for every business. The Federal Inland Revenue Service (FIRS) and relevant State Internal Revenue Services (SIRS) are empowered to examine the tax records of companies to verify…
Legal Insights on Nigeria’s New Expatriate Administration System and Visa Policy 2025
Introduction In 2025, Nigeria introduced reforms to its immigration, visa, and expatriate permit regime through the launch of the Expatriate Administration System (EAS). These reforms were designed to modernise the regulatory framework, improve transparency, and…
From Extraction To Inclusion: Rethinking Community Development Obligations in Nigeria’s Mining Industry.
INTRODUCTION: For decades, the tension between resource-rich host communities and mining operators has been marked by exploitation, neglect, and environmental degradation. At the centre of this tension lies the failure of mining companies to meaningfully…
Changing Your Name in Nigeria: Legal Process and Implications
By: Saleem Muhammad Yusuf Esq and Deborah U. Achem, Esq. Introduction A name is an integral part of a person’s identity. It is the distinctive description by which an individual is known and distinguished from…