Law Insights
Glossary of Key Terms under the Nigerian Tax Reform Act: A Guide for Tax Practitioners and Taxpayers
Glossary of Key Terms: Nigerian Tax Reform Act (NTA 2025) Guide Glossary of Key Terms: Nigerian Tax Reform Act (NTA 2025) Guide Glossary of Key Terms under the Nigerian Tax Reform Act: A Guide for Tax Practitioners and Taxpayers Quick Navigation A B C D E F G H I L M N O P […]
Nigeria’s Decade of Gas: Legal Framework, PIA 2021 & Investment Risks
Nigeria’s Decade of Gas: Legal Framework, PIA 2021 & Investment Risks Nigeria’s Decade of Gas: Legal Framework, PIA 2021 & Investment Risks Gas Commercialization and the “Decade of Gas” Policy in Nigeria: Legal Architecture, Investment Risk, and Energy Transition Tensions Abstract Nigeria’s declaration of 2021–2030 as the “Decade of Gas” marks a transformative policy shift […]
Divestment by International Oil Companies (IOCs) and Asset Transfers to Indigenous Firms in Nigeria
IOC Divestment & Asset Transfers in Nigeria: PIA 2021 Legal Analysis PIA 2021 Legal Analysis: Divestment by International Oil Companies (IOCs) and Asset Transfers to Indigenous Firms in Nigeria: A Comprehensive Analysis of Legal, Regulatory, and Environmental Implications under the Petroleum Industry Act 2021 Abstract Nigeria’s upstream petroleum sector is currently navigating its most significant […]
Navigating Local Content Compliance Under Nigeria’s Petroleum Industry Act (PIA)
Navigating Local Content Compliance Under Nigeria’s PIA 2021 Navigating Local Content Compliance Nigeria’s Petroleum Industry Act (PIA) 2021 Introduction: The Paradigm Shift in Energy Governance Non-compliance with local content mandates carries risks of regulatory sanctions, reputational damage, project delays, and criminal prosecution. The enactment of the Petroleum Industry Act (PIA) 2021 marked a watershed moment […]
Understanding Chargeable Gains in Nigerian Tax Law
A Comprehensive Guide to Capital Taxation under the Nigeria Tax Act 2025 Imagine this: You purchase a rare, vintage comic book for ₦5,000. A few years later, a collector offers you ₦50,000 for it, and you sell. The ₦45,000 profit you made is a “gain”. In the world of tax, certain gains like this […]
