Posts by: ABE-Lp
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…
The Business of Creativity: Structuring Contracts That Protect Your IP and Royalties
Intellectual property (IP) refers to various forms of intangible creations that hold commercial value, such as patents, copyrights, trademarks, and trade secrets. Each type of IP serves a unique purpose in safeguarding the rights of…
Taxing IP in Nigeria: Capital Gains, Royalty Transparency and the NTA 2025
Intellectual property (IP) is one of the most valuable assets for businesses in technology, entertainment, pharmaceuticals, and creative industries. However, owning or exploiting IP comes with tax obligations. The recent Nigeria Tax Act (NTA) 2025…
Judicial Resistance To The Criminalisation Of Commercial Transactions
INSIGHTS FROM THEOPHILUS KURE V. COMMISSIONER OF POLICE (2020) 9 NWLR (PT. 1729) 296 SC BY: Ahmad Eleburuike (Managing Partner) Uzoma Winner Akuneto, Esq. (Associate) ABSTRACT The Supreme Court of Nigeria’s 2020 decision in Kure…
Crypto as Securities: Navigating ISA 2025’s Recognition of Virtual Assets
Introduction The regulatory landscape for digital and virtual assets in Nigeria has taken a significant leap forward with the enactment of the Investments and Securities Act (ISA) 2025. This legislation officially brings crypto assets under...
The Nigeria Insurance Industry Reform Act, 2025
Introduction In August 2025, President Bola Ahmed Tinubu assented to the Nigeria Insurance Industry Reform Act, 2024 (NIIRA), ushering in a new legal framework that consolidates and repeals multiple legacy statutes. The Act strengthens solvency…
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...