A company can be doing well commercially and still not be ready for an investment transaction. This is something that becomes particularly apparent when a business that has spent years focused on building its product, acquiring customers and generating revenue suddenly finds itself preparing for a...
Nigeria’s tax administration is becoming increasingly digital, and businesses can no longer treat e-invoicing as simply a technology upgrade. The Nigeria Revenue Service (NRS) has commenced the rollout of its National E-Invoicing and Electronic Fiscal System, introducing a more structured approach to how businesses generate,...
Introduction Nigeria’s financial sector is entering a more technology-driven and supervisory phase of anti-money laundering (AML), counter-financing of terrorism (CFT), and counter-proliferation financing (CPF) compliance. The Central Bank of Nigeria (CBN) issued the Baseline Standards for Automated AML/CFT/CPF Solutions for Financial Institutions in Nigeria on 10 March...
INTRODUCTION The first half of 2026 has been characterised by significant regulatory developments across Nigeria's corporate, financial, tax, technology, and data protection landscape. Regulators have continued to strengthen compliance obligations, enhance corporate transparency, modernise regulatory frameworks, and increase enforcement activities across multiple sectors. These developments reflect...