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The 2025 tax reforms, primarily enshrined in the Nigeria Tax Act, 2025 and the Nigeria Tax Administration Act, 2025, demonstrate a major overhaul of Nigeria’s tax framework. Among their many changes is a redefinition of how withholding tax (WHT), as a means to deduct tax from source, would now operate in Nigeria, including its relationship to […]

The proposed windfall tax; one of the most debated provisions in the revised Finance (Amendment) Bill, 2023, continues to shape fiscal conversations in Nigeria. Initially submitted to the National Assembly on 17 July 2024, the Bill seeks to increase government revenue for essential national priorities, including education, healthcare, public welfare, and capital infrastructure. After it […]

Introduction Real estate plays a pivotal role in Nigeria’s economy. In 2024, following the GDP rebasing exercise by the National Bureau of Statistics (NBS), the sector was stated to have contributed N41.3 trillion( amounting to 5.45 percent) to Nigeria’s economy, making it the third-largest sector after Trade and Crop Production. This was a marked increase […]

Introduction The digital lending industry in Nigeria has grown exponentially in recent years. With the rise of fintech companies, loans are now more accessible to the average Nigerian, who can easily obtain credit through mobile applications without the need for traditional banking intermediaries. While this innovation has advanced financial inclusion, it has also raised new […]

Over the last two or three decades, technology has expanded at an extraordinary pace, fostering the global proliferation of software and digital content. These technological breakthroughs have reshaped numerous legal fields. Digitization, perhaps the most pervasive of these advances, now permeates nearly every domain of law practice. This piece would examine International Commercial Law (ICL) […]

On 19 September 2025, the General Application and Implementation Directive (GAID) officially came into force, marking a significant stride in Nigeria’s data protection and privacy landscape. The GAID was issued on 20 March 2025 by the Nigeria Data Protection Commission (NDPC) in exercise of its powers under Sections 6, 61, and 62 of the Nigeria […]

With the integration of the African Continental Free Trade Area (AfCFTA) and its ratification by Nigeria, the Federal Government has adopted several policy measures to ensure smooth implementation. One of the most notable is the establishment of the National Action Committee (NAC) on AfCFTA, now restructured as the Nigeria AfCFTA Coordination Office (NACO). NACO coordinates […]

In Nigeria’s fast-growing entertainment industry, the public lives of celebrities are under constant scrutiny, with their actions often magnified through social media and the press. While fame offers immense opportunities for wealth and influence, it also opens the door to criticism, rumours, and, in many cases, defamation.  For celebrities, managing their reputation in the face […]

General Overview NIST is the National Institute of Standards and Technology at the U.S. Department of Commerce.   The NIST Cybersecurity Framework (CSF) is a set of guidelines developed by the National Institute of Standards and Technology (NIST) to help organizations manage and reduce cybersecurity risks, and protect their networks and data.1 Originally published in 2014 […]

Everything in life is governed by ethics and rules. The Practice of Law in Nigeria is particularly governed by certain principles and rules that govern how the practice is exercised, these principles and rules are provided for by virtue of the Rules of Professional Conduct, 2023 (RPC). Under Section 20 of the Legal Practitioners’ Act, […]