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Happy Independence Day, Nigeria!

If you are a VC, or you currently manage a venture capital fund or are looking to set up a venture capital fund to invest in Nigerian startups, here is a high-level summary of tax incentives you can claim. We also provide some practical considerations. balogunharold.com/blog/tax-incen…

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Today, ministries, departments, and agencies in Nigeria manage several statutory sector-specific funds, such as the Nigerian Content Development Fund (NCDF), funded through mandatory contributions from industry operators. Could centralizing the management of sectoral or industry

The Nigerian Communications Commission (the “NCC”) has issued the draft Internet Code of Practice 2025 (the “Code”), introducing new obligations for online and digital communications platforms (“Online Platforms”) as well as Internet Access Service Providers (IASPs). While the

Nigeria’s digital economy is growing at an unprecedented pace. Social media platforms and other technology platforms like TikTok, YouTube, Instagram, and fintech apps now reach millions of users, creators, and advertisers across the country. As these markets evolve, there is a

In clause 9.1.1, the new CBN Agency Banking Regulations provide that fintechs or banks acting as principals in agency banking relationships will be liable for all actions or omissions of agents, including unauthorised actions of agents in so far as they relate to agency banking

Under Nigeria’s current regulatory framework, a customer must still visit a bank physically to open a Tier 3 bank account, which currently is the only bank account category with no transaction limits and access to full banking services. This requirement, first introduced under

Lagos State is widely regarded as the commercial capital of Nigeria and one of the most dynamic business environments in Africa. For international investors, growth-equity funds, and private equity firms looking to do business in Lagos, Lagos offers a compelling combination of a

Obtaining an International Gateway License in Nigeria - Key Considerations An #InternationalGatewayLicense is generally advisable for companies aiming to provide satellite internet or point-to-point international communications in Nigeria. In this legal update, we highlight some

End-user certificates are a critical regulatory requirement for the importation of controlled items into Nigeria. These certificates, issued by the Office of the National Security Adviser (ONSA), serve as formal assurances from the importer that certain goods will be used solely

Commercial Satellite Operations in Nigeria - Key Considerations for Nigeria Market Entry The regulatory framework has evolved significantly since the 2015 NASRDA Regulations on Licensing and Supervision of Space Activities, culminating in the more comprehensive 2025 NASRDA

We heartily welcome our friends, family, clients, and professional colleagues to a new year filled with new partnerships, new joint ventures, new business and multiple streams of growth, purpose, opportunity, success and impact. Happy New Year!

Low prices are usually celebrated as a win for consumers. But competition law draws a careful line between competition on the merits and exclusionary pricing by a dominant firm. As Nigeria pushes toward energy self-sufficiency, that line is becoming harder to see, especially

Nigeria’s mining sector is experiencing renewed attention, yet liquidity constraints remain a significant challenge for mineral title holders seeking to develop mining assets. Understandably, traditional bank financing or equity injections may be insufficient or too costly,