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 […]

A Review of the Safety Case Guidelines for Oil and Gas Facilities in Nigeria 2020 1. Introduction The oil and gas industry is not only capital intensive but very delicate and complex. Operations that pose a high risk are carried out in the onshore and offshore sectors. It is associated with innate risks, hazards, incidents […]

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 […]