Regulatory approval in Nigeria’s upstream oil and gas sector is no longer a procedural formality. This paper examines how post-2024 petroleum regulations have transformed regulatory consent into a major source of transaction risk, reshaping deal structuring, valuation, due diligence, and execution in upstream M&A.
Nigeria’s 2025 tax reforms do more than amend tax rules. They redesign the architecture of fiscal governance itself. This paper examines how institutional consolidation, procedural uniformity, and expanded administrative powers reshape federalism, compliance behavior, and the balance between efficiency and legal restraint.
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