The Deal Talk 2026

The Deal Talk 2026

Nigeria’s regulatory landscape has shifted materially in 2025 and entered full implementation in January 2026. The new Tax Act, insurance reforms, banking recapitalisation, and its removal from the Financial Action Task Force (“FATF”) grey list represent the most significant restructuring of our financial framework in decades. For infrastructure and project finance, the implications are tangible. […]

Tax Reform 2025: How the current tax administration Reshapes Compliance, Enforcement, and Business Strategy

INTRODUCTION Amongst Nigeria’s tax reform acts are three major administration laws: the Nigeria Tax Administrative Act (NTAA), the Nigeria Revenue Service (Establishment) Act 2025 (NRSA or NRS Act), and the Joint Revenue Board (Establishment) Act (JRB Act). These laws replace older frameworks and establish a more unified, coordinated, and compliance-driven tax structure across federal, state, […]