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Thought Leadership

Legal Insights &
Market Intelligence.

In-depth analysis, legal updates, and regulatory briefings authored by our senior partners and industry specialists.

Aug 27, 2026 • 2 min read

Petroleum Revenue, Royalty & Tax Compliance: Managing Fiscal Exposure Across Nigeria’s Petroleum Value Chain

Nigeria’s petroleum fiscal environment has become increasingly complex following the implementation of the Nigeria Tax Act 2025 from 1 January 2026, alongside the Petroleum Industry Act (PIA) 2021 and its expanding body of regulations. For petroleum businesses, compliance is no longer limited to paying assessed taxes; it requires accurate revenue determination, production measurement, royalty computation, … Continued

Aug 21, 2026 • 3 min read

Navigating Nigeria’s Oil and Gas Industry After the 2026 Tax Reforms: The Legal and Regulatory Imperative Across the Upstream, Midstream and Downstream Sectors

Nigeria’s petroleum industry entered 2026 with a materially different tax and regulatory landscape. The commencement of the Nigeria Tax Act 2025 has added a new layer of fiscal considerations to a petroleum framework already shaped by the Petroleum Industry Act (PIA) 2021 and an expanding body of sector-specific regulations. For operators and investors, the challenge … Continued

Aug 21, 2026 • 2 min read

Managing Regulatory Exposure Across Nigeria’s Oil and Gas Industry

Nigeria’s petroleum industry is not regulated by a single authority. The Petroleum Industry Act (PIA) 2021 created a more defined regulatory structure, but operators must still navigate multiple regulators whose mandates intersect across licensing, operations, environmental protection, Nigerian Content, taxation and commercial activities. For businesses, the compliance challenge is therefore not simply knowing the applicable … Continued