Nigeria: Inward/ Foreign Investment

On 16 May 2026, the Central Bank of Nigeria launched the 2026 FX Manual, marking the first comprehensive review of Nigeria's foreign exchange regulatory framework in nearly a decade.

These oversights include failing to comply with regulatory requirements, signing poorly drafted contracts, overlooking legal due diligence, and assuming that international business practices automatically apply...

Nigeria's regulatory framework for foreign-owned companies presents a complex web of compliance obligations spanning incorporation, capital requirements, immigration, taxation, and sector-specific regulations. Understanding these requirements is essential for foreign investors seeking to establish and maintain lawful business operations while accessing investment protections and incentives available under Nigerian law.

Nigeria's tax landscape has undergone a fundamental transformation with the Nigeria Tax Act 2025, which eliminates decades-old tax exemptions on interest payments for foreign loans that previously made the country attractive for international financing.

The practice of law has evolved into a profession no longer confined by borders. In today's globalised legal economy, lawyers operate within an interconnected system shaped by cross-border trade, international...

Foreign investors entering the Nigerian market are often focused on company registration, tax compliance, and import approvals.

The relationship between tech and politics is uneasy. Regulatory uncertainty particularly in data protection, digital taxation, and internet freedoms creates a volatile environment for both startups and established firms

In Uganda, all businesses, whether owned by nationals or foreigners, are required by law to hold a valid business permit issued by the local government authority in the jurisdiction where the business operates.

Nigeria is one of Africa's most attractive markets for foreign direct investment, but entering the market alone can be daunting. Many foreign investors, especially those in industries like oil and gas...