Africa: Corporate/Commercial Law

The Nigeria Revenue Service has launched compliance monitoring for large taxpayers under the National E-Invoicing & Electronic Fiscal System, requiring companies with annual turnover of ₦5 Billion and above to complete full system integration by 31 July 2026. Non-compliant entities face immediate enforcement actions, statutory penalties, and potential operational disruptions under applicable tax laws.

President Bola Ahmed Tinubu has signed a Presidential Executive Order establishing Nigeria's first coordinated national framework for virtual assets regulation. The Order creates a Virtual Asset Council comprising the CBN, SEC, NRS, NFIU and ONSA to harmonize oversight, clarify regulatory responsibilities, and eliminate fragmented supervision across digital asset activities. How will this institutional restructuring impact VASPs, market participants, and the broader Nigerian digital assets ecosystem?

Nigeria's Presidential Executive Order on Virtual Assets Coordination, 2026 introduces a coordinated regulatory framework for digital assets, establishing a Virtual Asset Council to strengthen cooperation among existing authorities while preserving their statutory mandates.

When does an unpaid invoice signal more than a contractual dispute? This analysis examines the critical distinction between debtors who will not pay and those who cannot pay, exploring how creditors can identify financial distress patterns and select appropriate recovery strategies before their options narrow. Understanding these warning signs may determine whether a creditor pursues ordinary litigation, liquidation proceedings, or business rescue.

This article explores the comprehensive framework of trade dress and get-up protection in Nigeria, examining how visual elements beyond traditional trademarks can secure brand identity. It delves into the legal mechanisms available for protecting the overall appearance and presentation of products in the Nigerian market.

Nigeria's entertainment industry has evolved into a sophisticated commercial sector, yet high-profile disputes over master recordings, royalty entitlements, and contract terms continue to plague relationships between artists, labels, and managers. This comprehensive legal analysis examines the contractual framework governing Nigeria's creative economy, from recording agreements and publishing deals to endorsement contracts and distribution arrangements, revealing how proper legal structuring can protect sta

This article examines the legal framework governing the sanctioning of directors and other corporate officers in Nigeria and the United Kingdom. It explores the regulatory mechanisms, enforcement procedures, and comparative approaches used to hold company leadership accountable for misconduct or breach of duties. The analysis provides insights into how both jurisdictions balance corporate governance with director protection.

The Nigeria Revenue Service (NRS) has announced that 31 July 2026 is the deadline for all large taxpayers (companies with an annual turnover of ₦5 billion and above) to comply with the National E-Invoicing and Electronic Fiscal System (EFS), also known as the Merchant Buyer Solution (MBS)

On July 15, 2026, the Corporate Affairs Commission (the “Commission”) issued a Circular announcing the commencement of another nationwide exercise to strike-off inactive and non-compliant companies from the Register of Companies pursuant to Section 692 (3) & (4) of the Companies and Allied Matters Act, 2020 (“CAMA”).

This article examines the legal framework governing the sanctioning of directors and other corporate officers in Nigeria and the United Kingdom. It explores the regulatory mechanisms, enforcement procedures, and comparative approaches used to hold company leadership accountable for misconduct or breach of duties. The analysis provides insights into how both jurisdictions balance corporate governance with director protection.

The Nigeria Revenue Service (NRS) has announced that 31 July 2026 is the deadline for all large taxpayers (companies with an annual turnover of ₦5 billion and above) to comply with the National E-Invoicing and Electronic Fiscal System (EFS), also known as the Merchant Buyer Solution (MBS)

On July 15, 2026, the Corporate Affairs Commission (the “Commission”) issued a Circular announcing the commencement of another nationwide exercise to strike-off inactive and non-compliant companies from the Register of Companies pursuant to Section 692 (3) & (4) of the Companies and Allied Matters Act, 2020 (“CAMA”).