I INTRODUCTION 1. A General Overview 2. Political System 3. Economic Overview 4. International Relations II INVESTMENT IN NIGERIA: REGULATIONS AND REGULATORY AGENCIES AND OTHER RELATED MATTERS 1. The Laws 2. The Agencies 3. The Incentives 4. Export & Import Policy III BUSINESS ORGANIZATION AND REGULATION 1. Incorporation a. Registration with the CAC and obtaining Certificate of Incorporation b. Effect of Registration c. The Company Name d. Statutory Book 2. Share Acquisitions 3. Business Registrations by Foreigners a. Business Permit
1
Law Allianz. 2010
b. Expatriate Quota c. Resident Permit d. Combined Expatriate Residence Permit and Alien Card (CERPAC) e. Registration of securities f. Registration with the Department of Petroleum Services g. Registration with National Office of Technology Acquisition and Promotion (NOTAP) 4. Winding Up IV TAXATION A. Tax System 1. Value Added Tax (VAT) 2. Capital Gains Tax (CGT) 3. Education Tax 4. Personal Income Tax 5. Companies Income Tax 6. Nigerian Social Investment Trust Fund (NSITF) 7. Withholding Tax B. Tax Treaties V LABOUR 1. Labour Law in Nigeria
VI INTELLECTUAL PROPERTY
1. Patent 2. Industrial Designs 3. Copyright 4. Trade Marks VII DISPUTE RESOLUTION 1. The Courts 2 .Alternate Dispute Resolution
2
Law Allianz. 2010
VII GENERAL INFORMATION ON NIGERIA 1. Real Estate 2 .Health Care Delivery 3 .Education 4 .Transport System 5 .Social Activities and Entertainment
Introduction 1. A General Overview of Nigeria. Nigeria is located in Western Africa bordering on the Gulf