Value Added Tax often shortened as “VAT” is an indirect consumption or transaction tax payable by consumers of certain goods and services in Nigeria. It is usually charged on the value added to goods and services and paid by the final consumer but collected and remitted to the government by businesses.

The enforcement of foreign judgments in Nigeria remains the subject of considerable debate across the legal profession, raising questions about whether the existing framework keeps pace with modern commercial realities. Although the statutory framework under the Foreign Judgments (Reciprocal Enforcement)

The enactment of the Nigeria Data Protection Act, 2023 (NDPA) marks a fundamental recalibration of Nigeria’s data protection framework. The Act aligns Nigeria’s data protection landscape with modern global standards, criminalising unauthorized use of personal information and ensuring accountability in data handling. It safeguards individual privacy