The Virtual Assets Regulation (CBN 2025 Draft): What’s Coming, and How to Structure a Compliant Crypto Exchange in Nigeria Now Abstract Nigeria has entered a new era for digital assets. The Investments and Securities Act 2025 (ISA 2025) now explicitly recognises virtual assets as securities and vests the Securities and Exchange Commission (SEC) with statutory […]

The FX Repatriation Trap: How to Structure Your Nigerian Investment So You Can Actually Take Profits Home By the time a foreign investor in Nigeria realises they cannot take their profits out, it is already too late. The mistake was made on Day One, before the wire transfer ever landed in the Nigerian banking system. […]

Distinguishing Investments from Loans in Nigerian Commercial Law: An Expanded Analysis The classification of a capital contribution as a loan or an investment is a fundamental question in Nigerian commercial law, with profound implications for legal rights, tax treatment, and regulatory compliance. This expanded article provides a comprehensive framework for distinguishing between these two forms […]