Legal 500 Country Comparative Guides
AELEX, October 2020

AELEX is the exclusive contributor to the Nigerian Chapter of The Legal 500 (Legalease): Franchise and Licensing Country Comparative Guides. The country specific Guide provides a pragmatic overview of how businesses can set up franchises and also license their technology and intellectual property rights in Nigeria...

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Post-No-Debit Orders on the Accounts of Customers: Limitation to the Powers of Regulatory Agencies and Financial Institutions
AELEX, October 2020

INTRODUCTION There are several government agencies regulating various sectors of the Nigerian economy. Most of these regulatory agencies are creation of statutes which usually specify their functions, powers and general mode of operations...

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Innovations Covered Under the Value Added Services (VAS) Licence Framework in Nigeria
AELEX, September 2020

INTRODUCTION Information Communication Technology (ICT) has, without a doubt, greatly impacted virtually every industry, and the communications industry is no exception. Services such as bulk short message service (SMS), online games, data services, telemarketing, text messages and media messages, all of which are often referred to as Value Added Services (“VAS”), now constitute a part of our daily lives. The invasive nature and increase in the commercialisation of these VAS has increased the need for communications industry regulators in various countries to protect the privacy of consumers/subscribers and regulate VAS providers...

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Data Backup and Security Guidelines as Impact Mitigation Strategies in Light of the COVID-19 Pandemic
AELEX, July 2020

The COVID-19 pandemic hit the world in an unprecedented manner and, in just a few months, it has had such a profound impact on the world of work. As a result, physical office premises were shut down and many employees were forced to work from home with little or no security policy in place or a viable data backup and recovery plan. In this article, our Florence Bola-Balogun (Associate) and Opeyemi Adeleke (Associate) examine data backup and other data security guidelines necessary to protect against the risk of unauthorised disclosure, hacking or corruption of data...

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An Examination of the Measures to Mitigate the Impact of Covid-19 on Taxpayers in Nigeria
AELEX, May 2020

As Covid-19 continues to impact all aspects of our lives, taxpayers are rightly seeking emergency tax measures to mitigate the impact of Covid-19 on their businesses. We examine below the measures that have been introduced to mitigate the impact on taxpayers. THE ECONOMIC STIMULUS BILL The House of Representatives passed the “Emergency Economic Stimulus Bill 2020” (“the Bill”) which provides that employers (with the exception of oil companies) who retain the same employees from 1 March 2020 till the 31 December 2020 will enjoy a 50%-income tax rebate on the total PAYE amount due or paid...

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