Articles &
Publications
Legal analysis, sector commentary, and thought leadership from the Stark Legal team.
NIGERIA'S APPROACH TO TRANSFER PRICING: SCOPE OF NRS POWERS, COMPLIANCE EXPECTATIONS, AND THE BOUNDARIES OF ENFORCEMENT
Transfer pricing has become an important aspect of Nigeria's tax administration, particularly as multinational enterprises and Nigerian companies increasingly engage in transactions with related parties across...
REGULATORY GOVERNANCE IN THE NIGERIAN COMMUNICATIONS INDUSTRY: AN APPRAISAL OF THE 2025 NCC GUIDELINES
This article examines the Nigerian Communications Commission's Guidelines on Corporate Governance for the Communications Industry 2025 as a shift from traditional regulation to regulatory...
Data Protection Compliance in Nigeria: Obligations for Global and Local Businesses under the Nigerian Data Protection Act, 2023 Abstract
The exponential growth of digital commerce, cloud computing, artificial intelligence, and cross-border data processing has transformed personal data into one of the most…
NIGERIA'S GAS SECTOR EXPANSION UNDER THE PIA 2021: LICENSING, FISCAL INCENTIVES AND COMPLIANCE RISKS.
The enactment of the Petroleum Industry Act (PIA) 2021 marks a pivotal shift in Nigeria's energy policy, elevating natural gas from an oil production byproduct to a strategic national asset…
DATA PROTECTION FOR AIRLINES IN NIGERIA: NDPA, NCAA GUIDELINES, AND INTERNATIONAL COMPLIANCE CHALLENGES
Digital technologies have significantly reshaped airline operations. Online flight booking services, electronic ticketing, biometric identity verification, and other digital systems now form an integral...
TAXATION OF NON-RESIDENT AIRLINES UNDER NIGERIA’S 2025 BILATERAL AIR SERVICE AGREEMENTS: WITHHOLDING TAX AND DOUBLE TAXATION ISSUES
The taxation of non-resident airlines presents unique legal challenges due to the cross-border nature of international air transport and the overlapping application of domestic...
MINIMIZING CORPORATE RISK THROUGH SHAREHOLDERS' AGREEMENTS IN NIGERIA
Many corporate disputes in Nigeria do not arise because the law is inadequate, but because shareholders fail to define their rights and expectations beyond the company's incorporation documents...
CBN’S 2025 MONETARY POLICY HIKE: LEGAL RISKS FOR LOAN AGREEMENTS, CONTRACTS, AND INVESTMENTS IN NIGERIA
The Central Bank of Nigeria's (CBN) monetary policy decisions are commonly assessed from a macroeconomic perspective, with emphasis on inflation control…
Regulatory Implications of Rising Foreign Investment in Nigerian Banks: CBN Ownership Caps, SEC Oversight, and Compliance Issues
The Nigerian banking sector is presently experiencing renewed foreign investor interest, driven largely by the Central Bank of Nigeria's ("CBN") recapitalization programme and broader efforts to strength...
FCCPC’s 2025 Consumer Credit Regulations: Navigating Compliance and Strategic Risk for Digital Lenders and Financial Institutions
Nigeria’s digital lending ecosystem has experienced rapid growth over the past few years, driven by fintech innovation, increased smartphone penetration, and rising demand for quick and accessible credit facilities.
Cross-Border Transactions and the Nigerian Tax Act, 2025
The Nigeria Tax Act 2025 (NTA 2025), introduces significant changes to the taxation of cross-border transactions involving Nigerian businesses. Beyond harmonising various tax statutes,the Act expands Nigeria’s...
Disputing Tax Assessments under the New Tax Laws: Things to Know
Introduction The Nigeria Tax Act, 2025 (NTA 2025) introduces important procedural and institutional changes to the manner in which tax disputes are initiated, reviewed, and resolved. While much attention has focused...
The Quiet Shift In Nigeria’s Tax Landscape Businesses Should Not Ignore
Introduction The Nigeria Tax Act, 2025 (NTA 2025) represents a significant evolution in the country’s fiscal and regulatory framework. Beyond adjustments to tax rates, the Act
Non-Disclosure of Conflict of Interest by Directors: How This Affects You
Have you ever wondered how undisclosed interests by Directors can affect your company? Even with the best intentions, directors who participate in decisions where they have personal stakes can...
FREEZING OF BANK ACCOUNTS: JUDICIAL OVERSIGHT AND THE EMERGING BALANCE
The question of whether a bank may lawfully restrict or freeze a customer’s account without first obtaining a court order has long occupied a central place in Nigerian banking and constitutional jurisprudence....
LEGAL ANALYSIS OF THE LICENSE REVOCATION OF HERITAGE BANK BY THE CENTRAL BANK OF NIGERIA AND ITS LIQUIDATION BY THE NIGERIA DEPOSIT INSURANCE CORPORATION
The banking sector is crucial for economic development and stability, acting as a key player in financial intermediation, facilitating payments, ...