Articles
PEVCA 2026 MID-YEAR REVIEW AND STRATEGIC OUTLOOK (Carried Interest in Nigerian Private Capital Funds: Tax Treatment, Clawback Enforceability and the Unresolved Questions)
As private equity cements its role in funding Nigerian businesses, a critical question remains unanswered: how should carried interest, the performance-based reward earned by fund managers, actually be taxed? Nigerian tax law has no provision written specifically for...
PEVCA 2026 MID-YEAR REVIEW AND STRATEGIC OUTLOOK (Employee Share Option Plans in Nigerian Startups: What the Tax, Corporate and Regulatory Framework Actually Permits)
Employee Share Option Plans (ESOPs) are becoming an increasingly important tool for Nigerian startups seeking to attract and retain top talent, but Nigeria’s legal and tax framework has yet to fully catch up with the realities of startup equity compensation. While...
PEVCA 2025 MID-YEAR REVIEW AND STRATEGIC OUTLOOK (Antitrust Considerations in PE Buyouts: Deal Clearance Under the Federal Competition and Consumer Protection Act)
Private Equity (PE) buyouts are reshaping Nigeria’s deal landscape, but as transactions grow in scale and complexity, they’re also attracting closer antitrust scrutiny. Under Nigeria’s Federal Competition and Consumer Protection Act (FCCPA), even deals that don’t...
PEVCA 2024 YEAR-END REVIEW AND 2025 OUTLOOK (Review of Regulatory Changes Affecting Private Equity and Venture Capital in Nigeria)
Nigeria continues to be a top destination for Venture Capital (VC) and Private Equity (PE) investments in Africa, despite macroeconomic challenges. With the PE market projected to reach $0.36bn by the end of 2024 and an expected growth rate of 5.56% (CAGR 2024-2025),...
OVERVIEW OF FOREIGN EXCHANGE MARKET TRENDS, CENTRAL BANK OF NIGERIA POLICIES, AND THEIR IMPACT ON PRIVATE EQUITY, VENTURE CAPITAL, AND STARTUP INVESTMENTS
We are pleased to announce our contribution to the Mid-Year Review & Strategic Outlook 2024 Publication by the Private Equity and Venture Capital Association (PEVCA). In this article, we provided an insightful Overview of Foreign Exchange Market Trends, CBN...
Analysing the Impact of the Finance Act 2023 and the Finance Act (Effective Date Variation) Order, 2023
Since 2019, the Nigerian Federal Government has annually enacted Finance Acts into law to support the annual budgets for the respective fiscal years, drive the macroeconomic policy reforms of the Federal Government and bring the tax laws in sync with modern realities...
CHAMBERS GLOBAL 2020 OVERVIEW GUIDELINES – NIGERIA: AN INTRODUCTION TO BANKING & FINANCE (AUTHORED BY DETAIL)
The chapter provides an overview of the Banking & Finance Sector and General Economic Conditions; Key Trends and Developments; The Impact of New Legislation and Policies; and the Future of Banking and Finance in Nigeria.
DETAIL 10th Business Series PPT Download
Download the PowerPoint presentation for the 10th Business Series presented by Chukwudi Oilli and Anthony Ezeamama.
Click here to download presentation
An Analysis of COVID-19 Implications on Contractual Arrangements in the OTC Derivatives Market(MAY 21, 2020)
DETAIL’s Associate Partner, Chukwudi Ofili, an article titled “An Analysis of COVID-19 Implications on Contractual Arrangements in the OTC Derivatives Market.” Published by Business Day on May 20, 2020.