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The Oil and Gas sector serves as a major source of revenue in
Nigeria. Any person intending to start an oil and gas business in
Nigeria must comply with the certain legal requirements. This
write-up will give a breakdown of the step by step procedure
necessary to set up oil and gas business in Nigeria.
The following steps must be followed to start an oil and gas
company in Nigeria:
Registration of Company
Registration at Corporate Affairs Commission
This applies to all businesses owned by nationals, foreigners or
in CITEC INT L ESTATES LTD v. INT L INC &
ASSOCIATES
Sounded a Final Death
Knell?
Introduction
With the transformation of the world into a global
village, the need to conduct cross-border businesses has become
inevitable with increased growth in global trade and investments.
Under Nigerian law however, a foreign company may not carry on
business in Nigeria without incorporation. Elsewhere, the opinion
has also been expressed that transactions involving foreign
companies is one taxable under the Value Added Tax (VAT) Act.
2 What
therefore makes carrying on business on the one hand
without incorporation illegal and the transaction so conducted
subject to tax? In this article, we examine the Supreme Court