Olaniwun Ajayi LP

May 19, 2025

Analysis of the latest cases in Nigerian Taxation May 2025

Federal High Court Upholds TAT Decision in Relation to the Constitutionality of the Income Tax (Country-by-Country Reporting) Regulation 2018

On 5 May 2025, the Federal High Court, Lagos Division, affirmed the Tax Appeal Tribunal’s decision setting aside administrative penalties imposed by the Federal Inland Revenue Service (FIRS) on Checkpoint...

May 9, 2025

The Energy Transition Plan: Taking Stock of Nigeria's Energy Transition Process Two Years On

Taking Stock of Nigeria’s Energy Transition Process More Than Two Years On

With 2030 fast approaching, it is imperative to take stock of Nigeria’s performance against the objectives set out in the Energy Transition Plan (the ETP) that was published in August...

April 25, 2025

Q1 Review of the Nigerian Tax Landscape

Q1 2025 Review of the Nigerian Tax Landscape

The strong momentum at the outset of the first quarter of 2025 signals the prospect of a dynamic and eventful year in Nigeria’s tax landscape. Though still early days, this...

April 24, 2025

Explore the regulatory and commercial impact of NERC’s delineation framework for electricity assets and liabilities in Nigeria. A must-read for energy developers, investors, and regulators.

Insights on the NERC Delineation Order: Navigating the Transition in Nigeria’s Electricity Market

On 28 March 2025, the Nigerian Electricity Regulatory Commission (NERC) issued the Order on the Delineation of Assets and Liabilities of Distribution Licensees (the Order), a landmark directive aimed at...

April 22, 2025

A Review of the FIRS Advance Pricing Guidelines 2024

A Review of the FIRS Advance Pricing Agreements Guidelines 2024

Nigeria has officially activated its Advance Pricing Agreement (APA) regime with the release of detailed APA Guidelines by the Federal Inland Revenue Service on 27 November 2024. For long, taxpayers...

April 21, 2025

The Thrive Guide: Essential Career Tips for Women in Law and Law Students | Olaniwun Ajayi LP

The Thrive Guide: A Must-Read Resource for Women in Law and Young Legal Professionals

In celebration of International Women’s Day 2024, Olaniwun Ajayi LP proudly introduces The Thrive Guide: A Trailblazer’s Toolkit for Career Ignition and Progression — a powerful new resource for women...

April 17, 2025

Digital and Virtual Assets Ownership in Nigeria

Impact of the Investment and Securities Act 2025 on Digital and Virtual Assets Ownership

The Investments and Securities Act, 2025 (ISA 2025), which repeals the Investments and Securities Act, 2007, marks a significant milestone in the evolution of financial regulation in Nigeria. The ISA...

April 7, 2025

Olaniwun Ajayi LP on Board Evaluation and Board Training for Companies in Nigeria

The Importance of Board Evaluation and Training for Businesses

A well-functioning board is the backbone of any successful organization. Ensuring that board members are equipped to make informed decisions and operate effectively is critical to business success. This is...

April 3, 2025

Administrative Proceedings of the CAC

Examining the Legitimacy of the Administrative Proceedings Committee of the CAC

The establishment of the Administrative Proceedings Committee (APC) by the Corporate Affairs Commission (CAC) under the Companies and Allied Matters Act (CAMA) 2020 represents a significant development in Nigeria’s corporate...

April 2, 2025

Legal Developments in Disputes 1st Quarter 2025

Legal Developments in Disputes – 1st Quarter 2025

The first quarter of 2025 witnessed landmark judicial decisions and policy advancements across Nigeria and key international jurisdictions, offering critical clarity on evolving legal issues. In Nigeria, the Supreme Court...

May 19, 2025

Analysis of the latest cases in Nigerian Taxation May 2025

Federal High Court Upholds TAT Decision in Relation to the Constitutionality of the Income Tax (Country-by-Country Reporting) Regulation 2018

On 5 May 2025, the Federal High Court, Lagos Division, affirmed the Tax Appeal Tribunal’s decision setting aside administrative penalties imposed by the Federal Inland Revenue Service (FIRS) on Checkpoint...

May 9, 2025

The Energy Transition Plan: Taking Stock of Nigeria's Energy Transition Process Two Years On

Taking Stock of Nigeria’s Energy Transition Process More Than Two Years On

With 2030 fast approaching, it is imperative to take stock of Nigeria’s performance against the objectives set out in the Energy Transition Plan (the ETP) that was published in August...

April 25, 2025

Q1 Review of the Nigerian Tax Landscape

Q1 2025 Review of the Nigerian Tax Landscape

The strong momentum at the outset of the first quarter of 2025 signals the prospect of a dynamic and eventful year in Nigeria’s tax landscape. Though still early days, this...

April 24, 2025

Explore the regulatory and commercial impact of NERC’s delineation framework for electricity assets and liabilities in Nigeria. A must-read for energy developers, investors, and regulators.

Insights on the NERC Delineation Order: Navigating the Transition in Nigeria’s Electricity Market

On 28 March 2025, the Nigerian Electricity Regulatory Commission (NERC) issued the Order on the Delineation of Assets and Liabilities of Distribution Licensees (the Order), a landmark directive aimed at...

April 22, 2025

A Review of the FIRS Advance Pricing Guidelines 2024

A Review of the FIRS Advance Pricing Agreements Guidelines 2024

Nigeria has officially activated its Advance Pricing Agreement (APA) regime with the release of detailed APA Guidelines by the Federal Inland Revenue Service on 27 November 2024. For long, taxpayers...

April 21, 2025

The Thrive Guide: Essential Career Tips for Women in Law and Law Students | Olaniwun Ajayi LP

The Thrive Guide: A Must-Read Resource for Women in Law and Young Legal Professionals

In celebration of International Women’s Day 2024, Olaniwun Ajayi LP proudly introduces The Thrive Guide: A Trailblazer’s Toolkit for Career Ignition and Progression — a powerful new resource for women...

April 17, 2025

Digital and Virtual Assets Ownership in Nigeria

Impact of the Investment and Securities Act 2025 on Digital and Virtual Assets Ownership

The Investments and Securities Act, 2025 (ISA 2025), which repeals the Investments and Securities Act, 2007, marks a significant milestone in the evolution of financial regulation in Nigeria. The ISA...

April 7, 2025

Olaniwun Ajayi LP on Board Evaluation and Board Training for Companies in Nigeria

The Importance of Board Evaluation and Training for Businesses

A well-functioning board is the backbone of any successful organization. Ensuring that board members are equipped to make informed decisions and operate effectively is critical to business success. This is...

April 3, 2025

Administrative Proceedings of the CAC

Examining the Legitimacy of the Administrative Proceedings Committee of the CAC

The establishment of the Administrative Proceedings Committee (APC) by the Corporate Affairs Commission (CAC) under the Companies and Allied Matters Act (CAMA) 2020 represents a significant development in Nigeria’s corporate...

April 2, 2025

Legal Developments in Disputes 1st Quarter 2025

Legal Developments in Disputes – 1st Quarter 2025

The first quarter of 2025 witnessed landmark judicial decisions and policy advancements across Nigeria and key international jurisdictions, offering critical clarity on evolving legal issues. In Nigeria, the Supreme Court...