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1.      INTRODUCTION   Strata title is a hybrid property ownership scheme that combines individual and communal interest in land and improvements thereon in a clearly severable manner. It takes the form of land and buildings subdivided into units/lots which are held...

Background   At the end of the Federal Government’s State Visit to Beijing, China in July 2013, while addressing the international media on the attractions of Nigeria as an investment haven, the Minister of Industry, Trade and Investment, Mr. Olusegun Aganga, described Nigeria...

BACKGROUND Sequel to the announcement of the Marginal Fields Licensing Round 2013 (“Licensing Round”) by the Minister of Petroleum Resources, the Department of Petroleum Resources (“DPR”) released the Guidelines for Farmout and Operation of Marginal Fields (“the Guidelines”),...

Introduction The Central Bank of Nigeria (CBN) on 10th December, 2013, announced the implementation of the Basel II and III recommendations of the Basel Committee on Banking Supervision (BCBS) with effect from January 2014. All commercial banks licensed by the CBN will be...

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Introduction Over the years, the prohibition on financial assistance in respect to acquisition and structured finance transactions has often come into question. This was most evident during the recent privatization exercise conducted in the Nigerian Electricity Power Sector...

INTRODUCTION From a private sector perspective, political risk is one of the most significant considerations in a Public Private Partnership (PPP) project.  Political risk refers to government’s lack of commitment to a project which may manifest as an outright cancellation or...

HISTORY Transfer Pricing (TP) is the process of setting the mechanism for the transfer of goods and services[1] between related entities[2] in a manner that ensures fair pricing and arms length dealing [3]. Simply put, related party transactions are compared with other third...

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