The National Pension Commission (“PenCom”), on 3 July 2026, issued a circular granting Pension Fund Administrators (“PFAs”) a 24-month regulatory forbearance to invest in a
Prior to 2026, the taxation of collective investment schemes (“CISs”) in Nigeria was governed by fragmented provisions under the Companies Income Tax Act, the Personal
We are pleased to have authored the Professional Services chapter of EnterpriseNGR’s recently launched State of Enterprise 2026 Report. This year’s report highlights how automation, artificial intelligence, and digital
The Central Bank of Nigeria (“CBN”), on 1 July 2026, issued a circular titled “Interpretative Guidance on the Practical Operation of Sections 34(2)(b) and 40(2)
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