This article examines Nigeria’s landmark tax reforms enacted in 2025 and set to take effect in 2026. It explores the legal framework, key changes in corporate and personal taxation, modernisation of tax administration, impact on businesses and individuals, compliance challenges, opportunities for investment, and broader economic implications. The analysis draws Read more
Introduction In the modern era, the digital world has become inseparable from daily life. Whether it’s for work, socialization, education, or entertainment, digital technologies permeate almost every aspect of existence. The internet, in particular, has revolutionized how we communicate, access information, and share ideas. However, as the digital space evolves Read more
Introduction With the rapid expansion of digital technology in Nigeria, data protection has become a crucial issue. The increasing reliance on digital platforms for financial transactions, social interactions, and business operations has led to concerns about data privacy, security breaches, and misuse of personal information. Despite Nigeria’s growing digital economy, Read more
A company, as derived from the provisions of the Companies and Allied Matters Act (CAMA) 2020, is a legal artificial entity formed by law with legal rights and liabilities of a natural person, owned and controlled by person(s) for profit making and sharing as well as other permissible, defined and Read more
1.0 Introduction Generative Artificial Intelligence (GenAI) represents a revolutionary power that generates text alongside images as well as music and videos by requiring minimum human involvement. AI systems have reached considerable development levels in autonomous copyrightable work generation which demonstrates output capabilities that go beyond traditional limitations. Artificial Intelligence systems Read more
INTRODUCTION Adoption is the process by which a person or a couple become legally approved to take on the parenting – including the full responsibilities and duties of the natural parents – of another, i.e. a child. Child adoption is the creation of family relationship between a child and another Read more
INTRODUCTION Artificial intelligence is developing rapidly all around the world, with Nigeria seeing growing adoption and investment in Artificial Intelligence (AI) technologies across various industries. As AI systems become more advanced and autonomous in their capabilities, valid questions have emerged regarding the application of the Copyright law to the works Read more
INTRODUCTION The concepts of the airspace and outer space sovereignty are vital and foundational to the management and regulation of the atmospheric and extraterrestrial region that impact modern society. These regions are governed by distinct legal frameworks and principles reflecting their unique characteristics and the challenges they pose. A constant Read more
INTRODUCTION Cannabis commonly referred ‘Igbo’ or ‘Weed’ in Nigeria and is one of the most widely used illegal drugs in the world. According to the United Nation Office on Drugs and Crime, African continent has the highest levels of cannabis production in the world[1]. Despite its illegal status, the cultivation Read more
INTRODUCTION In every human relationship, dispute is inevitable. Matrimonial dispute is like every other dispute that emanates from contracts. Divorce is often a challenging and emotional process for couples particularly when issues such as child custody, financial support, and property division are factors to be considered during the dissolution. In Read more