Doing Business in Nigeria SEVEN FREQUENTLY ASKED QUESTIONS 14 TH SEPTEMBER D e t a i l C o m m e r c i a l S o l i c i t o r s
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1 Doing Business in Nigeria SEVEN FREQUENTLY ASKED QUESTIONS 14 TH SEPTEMBER
2 About DETAIL DETAIL is distinct as Nigeria's first commercial solicitor firm to specialise exclusively in non-court room practice. DETAIL s Corporate & Commercial practice includes: advising foreign start ups; business acquisitions; shareholder structures; due diligence; partnerships and joint ventures. DETAIL is an International Financial Law Review (IFLR) recommended law firm (2011). Our scope of services includes:- Infrastructure & Public-Private Partnerships Real Estate & Construction Capital Markets Oil & Gas Detail Nominees - specialized advisory services for business 2
3 Frequently Asked Questions DETAIL is commonly asked the following questions by people seeking to do business in Nigeria. 1. What is the Legal Framework? 2. What corporate structures are available? 3. Can foreigners repatriate profits? 4. What is the taxation regime? 5. Are there any business incentives? 6. What are the risks of doing business in Nigeria? 7. What Dispute Resolution options are available? Conclusion: Opportunities arising from legal reforms
4 1. Legal Framework Common Law system Federal, State & Local Governments Exclusive, Concurrent & Residual Legislations Local Government Bye-Laws The Law governing the formation and registration of business entities in Nigeria is the Companies and Allied Matters Act FEDERAL GOVT Power, Railways, Companies, etc STATE GOVT Urban Planning, Water, Housing etc LOCAL GOVT Street naming, Refuse disposal, registration of births, marriages etc 4
5 2. Corporate Structure Do we need a Nigerian registered entity? Types of corporate structures Portfolio investment vs. doing business Litmus test is carrying on business in Nigeria Transactions are void : Nitel vs. Pentascope Trust and nominee options Is 100% foreign ownership permitted? Barriers to entry Nigerian Content Law in Oil & Gas Industry Insurance Act Cabotage Act Specialised services (e.g. Law) 5
6 3. Repatriation of Profits Is there a clear procedure for converting and repatriating profits? 100% repatriation subject to: - Certificate of capital importation - NIPC Registration - National Office of Technology approvals - Applicable Tax 6
7 4. Company Taxation Corporate Taxes Companies Income Tax 30% Education Tax -2% Remittance Obligations Personal Income Tax (on behalf of employees) Withholding Tax Value Added Tax 7
8 5. Business incentives What tax breaks and incentives are available? Pioneer status (5-7yrs) Relief for Research and Development (120% deductible expense) Investment in Infrastructure (20% deduction) Investment in Economically Disadvantaged Areas (7yrs Tax Holiday) Local Raw Material Utilization (20% tax credit) Free Trade Zones Double Taxation Treaties Investment Promotion Protection Agreement (expropriation & nationalization. Sector-specific incentives Gas to Power Incentives, Agriculture, solid minerals, energy, water transport 8
9 6. Risk Mitigation Risk Mitigation Political risk Contractual protection Investment Promotion Protection (Bilateral) Agreement Nigerian Investment Promotion Commission Act Foreign exchange risk Normal business cost Compliance risk Full compliance matrix Corruption risk Anti-bribery policy Security risk Adequate security measures Infrastructure risk Priced into cost/benefit analysis 9
10 7. Dispute Resolution Litigation vs. Alternative Dispute Resolution Is Nigeria a signatory to the New York Convention on Enforcement of Arbitral Awards? Choice of law considerations Technology transfer contracts Contracts with Federal/State governments How is our judicial system rated? Speed of access to justice Enforcement against Government is still a problem Maevis Ltd vs. Federal Airports Authority of Nigeria 10
11 Opportunities arising from legal reforms Sector Finance & Capital Markets Infrastructure & PPPs Real Estate & Construction Power Franchising Reforms/Opportunities SEC Rules/NSE Rules/CBN Reforms/Insurance Reforms REITs, Asset/Mortgage Backed Securities Private Equity Securities Lending Islamic Finance Development of State legal frameworks Implementation of the ICRC Act Diversification of investment Property Joint Ventures Property Funds Co-ownership Retail & Hospitality Implementation of Reform Laws General commercial opportunities 11
12 Thank you for listening. 12
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