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Author: ALF

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Author: ALF

Home > Articles by: ALF
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Legal Implications of the Decision of the Tax Appeal Tribunal Declaring the Country-by-Country Reporting (CbCR) Regulations, 2018 Unconstitutional and Void

Legal Implications of the Decision of the Tax Appeal Tribunal Declaring the Country-by-Country Reporting (CbCR) Regulations, 2018 Unconstitutional and Void Introduction: A most ironic scenario played out on the 17th of August 2023 at the Tax Appeal Tribunal (Lagos Zone) (“TAT”) when the TAT, a tribunal created under the Federal Inland Revenue Service (FIRS) Establishment […]

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Maximising Economic Potentials and Eliminating Competitive Drilling Through Unitisation Agreements: An Appraisal of the Nigerian Upstream Petroleum regulatory Commission’s regulations 2023

Maximising Economic Potentials And Eliminating Competitive Drilling Through Unitisation Agreements: An Appraisal Of The Nigerian Upstream Petroleum Regulatory Commission’s Regulations 2023 1. Background In some instances, oil and gas deposits may straddle between the boundaries of two or more licensees. The concerns arising from this can be summed up into one query – how should […]

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Advancing the Net Zero Transition: A Critical Review of the Laws on Decarbonisation of the Nigerian Gas Sector

Advancing the Net Zero Transition: A Critical Review of the Laws on Decarbonisation of the Nigerian Gas Sector With immense growth in technology and globalization, cross-border investments have taken prime positions in global economies. As a developing country with immeasurable growth potential, Nigeria ranks as the largest oil producer in Africa and the 11th largest […]

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CategoriesRegulator Update

A Summary Of The Salient Features Of The Nigerian Electricity Regulatory Commission’s Guidelines For Payment And Disconnection.

A Summary Of The Salient Features Of The Nigerian Electricity Regulatory Commission’s Guidelines For Payment And Disconnection. The Nigerian Electricity Regulatory Commission (NERC), which is the apex regulator of the Nigerian Electricity Supply Industry (NESI), recently released its current guidelines as a component of its 2023 Customer Protection Regulations. These guidelines provide, among other things, […]

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CategoriesRegulator Update

The UN General Comment on Children’s Rights and Environment with a Special Focus on Climate Change 2023: Implication for Nigeria

The UN General Comment on Children’s Rights and Environment with a Special Focus on Climate Change 2023: Implication for Nigeria Introduction Climate change is a complex and dynamic problem which requires dimensional and multi-sectoral mitigation and adaptation initiatives within a policy framework to properly tackle it. Climate change does not affect people at the same […]

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CategoriesRegulator Update

Your Rights And Obligations Under The Nigeria Data Protection Act, 2023

Your Rights And Obligations Under The Nigeria Data Protection Act, 2023 INTRODUCTION On 12th June 2023, the President of the Federal Republic of Nigeria signed the Nigeria Data Protection Act, 2023 (“the Act” or the “NDPA”) (previously the Nigeria Data Protection Bill, 2023) into law. The Act provides the much-awaited legal framework for the protection […]

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CategoriesTax

Finance Act 2023

Finance Act 2023 The Finance Act 2023: What you should know The Finance Act 2023 (“the Act”) was enacted on 28th May, 2023 when the President of the Federal Republic of Nigeria signed the Finance Bill earlier passed by the National Assembly into law. The Act amends some of the provisions of existing tax statutes […]

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CategoriesLegal

Investment Guide: Doing Business In Nigeria

Investment Guide: Doing Business In Nigeria With immense growth in technology and globalization, cross-border investments have taken prime positions in global economies. As a developing country with immeasurable growth potential, Nigeria ranks as the largest oil producer in Africa and the 11th largest oil producer in the world. Aside from available oil and gas reserves, […]

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