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Mandatory Incorporation of Foreign Companies in Nigeria: Some Legal Considerations

Article by Mr Emwanta Ehigiato from Giwa-Osagie & Company, published in Gravitas Review of Business and Property Law (March 2015 Edition)


This paper focuses on the legal obligations for incorporation of foreign companies in Nigeria and the requirements for such incorporation.  The meaning of a foreign company will also be examined and a distinction will be drawn between a foreign and local company.  It will be posited that the requirement of incorporation is only applicable to foreign companies carrying on business in Nigeria and the expression carrying on business will be elucidated to show that it does not cover a single act of a foreign company in Nigeria.  It must be established that the foreign company is performing some business operations or occupation in Nigeria on a continuous or repetitive basis.

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