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DOA

All you need to know about the Data Protection Bill 2020 that will soon be passed into Nigeria law.

On the 26th of September 2022, the Chairman Senate Committee on Information Communication Technology (ICT) and Cybercrime, Yakubu Oseni at a one-day sensitization workshop on data protection noted that the Data Protection Bill (“Bill”) will be..

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Vazi Legal

The Impact of Fintech on Financial Inclusion in Nigeria

The fintech industry in Nigeria has helped to expedite financial inclusion. To this end, over 20 million new bank accounts have been opened via traditional banks and fintech companies since 2020, bringing the total banked population in Nigeria..

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Banwo & Ighodalo

Tax Appeal Tribunal Rules On Security Deposit Requirement For Prosecution Of Tax Appeals

Taxpayers in Nigeria have had to grapple with conflicting interpretations of applicable statutory provisions, on the correct position of the law regarding the requirement to pay a security deposit for prosecution of tax appeals to the Tax Appeal Tribunal (“TAT” or t..

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Templars

Stress-Testing the Legal Regime for Single-Member Private Companies

The legal framework for single member private companies was one of the major reforms introduced by the Companies and Allied Matters Act 2020 (CAMA). In principle, this corporate structure allows for the formation, management, and operation of a private company, by a singl..

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Templars

Nigeria’s Imposition of Excise Tax on Phone Calls, Text Messages and Data Usage – Implications on Businesses

Taxation is not just a tool to generate revenue for the government. It is also deployed to encourage businesses, fight social vices, lift majority of the citizenry out of poverty, and, overall, balance social and economic needs of the society. When a country focuses its a..

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Templars

The Implications of Nigeria’s Refusal to Endorse the OECD/G20 IF Digital Tax Deal

The internet has simplified communication and eradicated distance; however, it has also brought its own challenges. While the generation of remote income has expanded to continents where companies have neither presence nor jurisdiction, the controversy of digital ta..

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Olaniwun Ajayi

NNPC Limited: Understanding the Hybrid Identity of Nigeria’s National Oil Company

With the historic passage of the Petroleum Industry Act, 2021 (the PIA) there has been an overhaul of the legal and regulatory landscape of the Nigerian oil and gas industry, extending to the establishment of key institutions as regulators of technical and commercial acti..

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Banwo & Ighodalo

Trademark Infringement: Analyzing The Concept Of “Confusingly Similar Trademarks"

The Nigerian Trade Marks Act[1] (Act) prohibits the registration of a trademark which is confusingly similar to an already existing trademark and which is likely to deceive or cause confusion in the course of trade[2]. While the provision of the law couldn’t be any cleare..

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ǼLEX

AELEX secures landmark judgment on whether legislation should apply to trading conducted prior to its enactment, even if tax filings are made after enactment

On 27 June 2022, AELEX secured a landmark judgement for Accugas Limited (“Accugas”) at the Abuja Division of the Federal High Court (“the “FHC) by moving the FHC to hold that the Finance Act, 2019 (“FA 2019”), which was assented to on 13 January 2020 should not apply to t..

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