AELEX Partners

AELEX Partners A full service Law Firm with offices in Nigeria and Ghana, our legal practice spans different areas

The NBA Annual General Conference 2026 returns to Port Harcourt under the theme "Beyond Limits", bringing together membe...
11/08/2026

The NBA Annual General Conference 2026 returns to Port Harcourt under the theme "Beyond Limits", bringing together members of the legal profession for a week of insightful discussions, professional development, and meaningful engagement on the future of legal practice.

AELEX is pleased to be represented at this year's Conference by Temidayo Adewoye, Tanimola Oyekan, Brilliant Oziwo, Michael Aigbe, and Chiamaka Udeh.

Their attendance reflects our commitment to remaining actively engaged in the conversations shaping the legal profession, while fostering connections with colleagues, clients, and industry stakeholders from across Nigeria and beyond.

If you'll be attending, our team looks forward to connecting with you.

07/08/2026

Over the past few episodes of our Business in Focus series, Adeoluwa Ademola has explored the fundamentals of copyright, trademarks, and patents, helping businesses understand how different forms of intellectual property protect different types of assets.
In this final instalment, he turns to another important pillar of intellectual property: Industrial Designs.
Using familiar examples, from the distinctive shape of a Tesla Cybertruck to the iconic design of an iPhone, Adeoluwa explains what industrial designs protect, why appearance can be just as valuable as functionality, and how businesses can safeguard the unique visual features that set their products apart in the marketplace.
Watch the video below and complete the Business in Focus intellectual property series. If you missed the earlier editions, be sure to catch up on Parts 1 and 2.

The Nigeria Revenue Service (NRS) has issued the Guidelines on the Taxation of Virtual Assets, providing a clearer frame...
05/08/2026

The Nigeria Revenue Service (NRS) has issued the Guidelines on the Taxation of Virtual Assets, providing a clearer framework for the taxation of virtual asset activities in Nigeria.

The Guidelines set out the applicable tax obligations for taxpayers, Virtual Asset Service Providers (VASPs), peer-to-peer (P2P) marketplace operators, and other participants in the virtual asset ecosystem. They also address key compliance requirements, including registration, reporting, record-keeping, valuation principles, and the tax treatment of virtual asset transactions under the Nigeria Tax Act, 2025 and the Nigeria Tax Administration Act, 2025.

Read the highlights in the attached update. For the full Guidelines, visit www.nrs.gov.org.

How will Nigeria's new 15% Minimum Effective Tax Rate reshape corporate tax planning?The introduction of the 15% Minimum...
05/08/2026

How will Nigeria's new 15% Minimum Effective Tax Rate reshape corporate tax planning?

The introduction of the 15% Minimum Effective Tax Rate (METR) under the Nigeria Tax Act marks a significant shift in Nigeria's corporate tax landscape, with important implications for multinational enterprises, large domestic companies, and Nigerian parent companies with foreign subsidiaries.

In this article, Esther Siyaidon, Associate in our Tax Practice, examines the scope of the METR, how the new regime operates, and some of the key considerations for businesses navigating Nigeria's evolving tax framework.

To read the full article, click the link here: https://aelex.com/nigerias-15-minimum-effective-tax-rate-metr/

President Bola Ahmed Tinubu, GCFR, has signed the Presidential Executive Order on Virtual Assets Coordination, 2026 (the...
31/07/2026

President Bola Ahmed Tinubu, GCFR, has signed the Presidential Executive Order on Virtual Assets Coordination, 2026 (the “Order”), introducing a coordinated framework for the regulation and oversight of virtual assets in Nigeria.

The Order aims to strengthen inter-agency collaboration, eliminate regulatory overlaps, enhance consumer protection, and support responsible innovation across the virtual asset’s ecosystem.
Key developments include the establishment of a Virtual Asset Council and an operational Virtual Asset Office, as well as clearer guidance on regulatory jurisdiction between the CBN and SEC, without creating a new regulator.

With immediate effect, the CBN is advancing a regulatory sandbox for virtual asset operators, while the NRS is expected to issue a tax policy to guide compliance within the sector.

Our latest update highlights what this means for operators, investors, and stakeholders navigating Nigeria’s evolving digital asset landscape. We will continue to monitor developments and share further insights as implementation frameworks are released.
Read the highlights in the following slides.

CBN SECNigeria TaxPolicy FinancialRegulation Innovation NigeriaEconomy LegalUpdate AELEX EmergingTech

As conversations around digital sovereignty, artificial intelligence, cloud computing, and cross-border data transfers c...
28/07/2026

As conversations around digital sovereignty, artificial intelligence, cloud computing, and cross-border data transfers continue to evolve, many businesses assume that all data generated in Nigeria must remain within the country. The legal position, however, is far more nuanced.

In this article, Tiwalola Osazuwa, Peretimi Akinmodun, and Lazarus Kalu examine Nigeria's evolving legal and policy framework for data localisation, exploring how legislation, sector-specific regulation, technical standards, and government policy are shaping the country's approach to data governance.

The article also considers what these developments mean for businesses operating in an increasingly digital and interconnected economy.

To read the full article, click the link below.
https://aelex.com/data-localisation-in-nigeria-separating-myth-from-reality/

The Nigeria Revenue Service (NRS) has announced 31 July 2026 as the deadline for large taxpayers to fully comply with t...
28/07/2026



The Nigeria Revenue Service (NRS) has announced 31 July 2026 as the deadline for large taxpayers to fully comply with the national electronic invoicing (e-invoicing) and Electronic Fiscal System (EFS) framework.

The announcement is a timely reminder for affected businesses to review their implementation status and ensure they have completed the necessary onboarding, system integration, testing, and invoice transmission requirements. The NRS has also confirmed that compliance monitoring is underway and has indicated that enforcement measures may be taken against businesses that fail to meet the prescribed obligations.

This News Alert outlines the key requirements, the businesses affected, and why organisations should act ahead of the compliance deadline.

Read the highlights in the slides.

24/07/2026

In the previous edition of our Business in Focus series, Adeoluwa Ademola unpacked the fundamentals of copyright and explained why it is essential for protecting original creative works.

In this video, the conversation continues with two more pillars of intellectual property: Trademarks and Patents.

Your ideas deserve protection, but are you protecting the right asset?

Using practical examples, Adeoluwa explains the key differences between trademarks and patents, what each protects, and the situations in which they apply. Whether you're safeguarding your brand identity or protecting a new invention, understanding these distinctions is critical to building and preserving business value.

Watch the video below, share with founders and creatives within your network.

Click here to watch Part 1

Congratulations to Ebubechukwu Nnachi, Associate in our Intellectual Property Practice, on being recognised as a Rising ...
24/07/2026

Congratulations to Ebubechukwu Nnachi, Associate in our Intellectual Property Practice, on being recognised as a Rising Star in the Managing IP - IP Stars 2026 Rankings.

This marks Ebubechukwu's first recognition in the IP Stars rankings - an important milestone that reflects her dedication, technical ability, and growing impact within the field of intellectual property law.

We congratulate Ebubechukwu on this well-deserved achievement and look forward to seeing her continued success.

We are pleased to announce our Adeoluwa Ademola’s recognition as a Rising Star in the Managing IP - IP Stars 2026 Rankin...
24/07/2026

We are pleased to announce our Adeoluwa Ademola’s recognition as a Rising Star in the Managing IP - IP Stars 2026 Rankings.

Adeoluwa is a Senior Associate in our Intellectual Property Practice, where he advises local and international clients on a broad range of intellectual property matters, including copyright, trademarks, patents, portfolio management and the commercialisation of intellectual property assets. His practice spans advisory, transactional and helping businesses protect, manage and maximise the value of their IP.

This continued recognition reflects Adeoluwa's growing reputation within the intellectual property space and his dedication to delivering exceptional legal solutions to clients.

Congratulations on another well-deserved recognition.

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Ikoyi

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