Legal Guide for the Provision of Health Services in Nigeria through Digital Channels

Nigeria’s healthcare sector is embracing digital innovation, with services like telemedicine, e-pharmacies and mobile health platforms gaining acceptance. While these tools promise improved access and efficiency for medical services, they also introduce new legal and regulatory complexities. This article outlines the key legal considerations for delivering health services through digital channels in Nigeria—covering licensing, data […]
UUBO Contributes to Chambers and Partners’ Corporate Tax Global Practice Guide 2025

UUBO is pleased to have contributed to the Corporate Tax (Trends & Developments) Global Practice Guide 2025 published by Chambers and Partners. In this contribution, Lolade Ososami, Joseph Eimunjeze, Kelechi Ibe, and Itoro Uwemedimo Etim of our Tax team highlight key trends and developments in the corporate tax regime in Nigeria, including adjustments to withholding […]
UUBO Contributes to Legal 500’s Doing Business In: Nigeria – Country Comparative Guide

We at Udo Udoma & Belo-Osagie (UUBO) are pleased to have contributed to the latest edition of Legal 500’s “Doing Business In: Nigeria – Country Comparative Guide.” Our General Corporate Advisory and Tax teams, led by Ozofu ‘Latunde Ogiemudia, Kelechi Ibe, Aanu Odunaike, Praise Darego, and Chidinma Anuforo, authored the Nigerian chapter of the guide, […]
FIRS Issues Circular on the Implementation of Deduction of Tax at Source

SEO Summary: FIRS Withholding Tax Circular On February 24, 2025, the Federal Inland Revenue Service (FIRS) issued a circular to guide the implementation of the Withholding Tax (WHT) Regulations, 2024. Effective January 1, 2025, the FIRS withholding tax circular explains tax deductions at source and outlines compliance requirements for businesses. Key Provisions of the FIRS […]
Navigating Nigeria’s Tax Landscape: Key Trends and Developments in 2024 and Outlook for 2025

In our latest analysis, “Navigating Nigeria’s Tax Landscape: Key Trends and Developments in 2024 and Outlook for 2025,” we consider Nigeria’s evolving tax landscape. This publication examines pivotal regulatory changes, including adjustments to withholding tax rates, enhanced tax registration protocols, and the contentious windfall tax on banks. It further discusses Value Added Tax (“VAT”) modifications […]
Kelechi Ibe Ranked as Rising Star in 2025 ITR World Tax Rankings

We congratulate our senior associate, Kelechi Ibe, on his ranking and recognition as a “Rising Star” in the 2025 ITR World Tax Rankings. Kelechi is a crucial member of our tax, mining and corporate teams, and this accolade is a recognition of his resilience and hard work. This accolade indicates Kelechi’s outstanding contributions and dedication […]
State of Enterprise (SOE) 2024 Report

Udo Udoma & Belo-Osagie is pleased to have contributed to Enterprise NGR’s recently-launched State of Enterprise (SOE) 2024 Report. The Report provides a detailed analysis of the performance and contributions of various subsectors, including banking, insurance, capital markets, FinTech, and of professional service firms to Nigeria’s economic growth. The UUBO team that contributed to the […]
Tax Flash Cards – October 2023

Navigating through tax statutes or even determining where to locate pertinent information can pose a daunting task for individuals who aren’t well-versed in taxation or for tax managers who are unfamiliar with the Nigerian tax system. To alleviate some of this burden, we are thrilled to introduce the UUBO Tax Flash Cards. The UUBO Tax […]
Tax Trends: The Half-Year Wrap-Up
TAXATION OF FOREIGN SHIPPING COMPANIES IN NIGERIA – MATTERS ARISING
