IMPACT OF COVID-19 ON BOARD AND GENERAL MEETINGS OF COMPANIES IN NIGERIA

The Companies and Allied Matters Act, CAP C20, LFN 2004 (“CAMA”) imposes duties, responsibilities and statutory obligations on the members and directors of public and private companies regarding their Board of Directors meetings (“BOD”), Annual General Meeting (“AGM”) and other meetings. However, the various social gathering prohibitions and stay at home orders made by the…

Taxation of EPC Contracts: Analysis of Nigerian Case Law and Emerging Trends

Nigeria’s EPC tax regime is currently receiving an unprecedented level of attention in view of the pending landmark controversy on turnkey impost and its potential reverberations on the tax position of similar project delivery structures which are commonplace in the country. The EPC tax system has always appeared straightforward to taxpayers, practitioners and the courts.…

National Gas Policy 2017 – Highlights and Analysis

In this paper published in the International Energy Law Review (2018), our Kingsley Amaefule analysed Nigeria’s National Gas Policy 2017, highlighting laudable initiatives and identifying areas for policy improvement. This analysis covered the critical aspects of the Policy such as wholesale market competition, regulation, unbundling and open access, fiscals, pricing, PSC gas, LNG, gas infrastructure,…