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Nigerian Tax Acts 2025: Benefits Beyond The Rhetorics – Joseph Tegbe

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Nigerian Tax Acts 2025: Benefits Beyond The Rhetorics – Joseph Tegbe

By: Michael Mike

Nigeria’s ongoing tax reforms have been widely mischaracterised as revenue tricks, mostly through epistemic closure and motivated reasoning, solely focusing on revenue figures, tax rates, and who pays what.

These debates often miss the larger and far more consequential point of the reforms which are primarily about fixing a broken fiscal architecture, and laying the foundations for a modern, well-oiled economy.

What is at stake transcends mere improvement of fiscal space. Rather, it is about whether Nigeria can finally operate like a serious state that is capable of planning, delivering public goods, enforcing rules fairly, and sustaining growth without perpetual crisis management.

As a former Senior Partner and Head of Advisory Services at KPMG in Africa who supported reforms across various levels of Government, both national and subnational levels across Africa, during my career and with benefit of hindsight, I can boldly say that Nigeria’s fiscal failure has never been the absence of wealth. It has been the absence of structure.

For decades, the country ran a structurally weak fiscal system that was over-dependent on volatile oil rents, administrativelyanemic and fragmented, detached from the productive economy and largely disconnected from citizens. This produced a paradoxical state: rich in resources, poor in capacity.

Specifically, taxes were not embedded as a civic obligation or economic stabiliser. Rather, they were episodic, selectivelyenforced, and concentrated on a monolithic formal sector. The informal economy which forms the critical mass of economic activity remained largely outside the system, not by design but by institutional failure.

The result was predictable: weak fiscal planning, chronic deficits, poor service delivery, and a state forced to govern by borrowing rather than by policy. This is the structural dysfunction that the current reforms seek to correct. Thus, the efforts of President Bola Ahmed Tinubu, GCFR; Mr. Wale Edun, the Honorable Minister of Finance and the NRS Chairman, Dr. Zach Adedeji must be commended. They are placing Nigeria on a strong pedestal for growth and development.
At their core, the new tax laws are about rebuilding fiscal order.

Firstly, they seek to reconnect the economy to the state. Nogovernment can plan effectively when it has no reliable map of economic activity. Broadening the tax net is therefore less about extraction and more about visibility and coordination.

Secondly, the reforms aim to standardise and modernise fiscal administration. A system built on manual processes, weak data, and discretionary enforcement cannot support a 21st-century economy that Nigeria desires to attain. Digital compliance, harmonised frameworks, and clearer rules are structural upgrades.

Thirdly, they are about predictability. Investors, businesses, and households do not fear taxes as much as they fear uncertainty. A transparent, rules-based tax system reduces discretion, rent-seeking, and arbitrariness which are long-standing deterrents to investment in Nigeria.

Finally, the reforms are designed to rebalance the fiscal social contract, becoming a tool for accountability. When everyone participates, albeit modestly, the relationship between citizens and the government improves.
Previous fiscal regimes suffered from conceptual ineptitude. They treated taxation as an afterthought, subordinate to oil receipts. When oil prices were high, discipline evaporated. When prices fell, emergency measures replaced strategy.

Prosperous nations have walked this reform road before.These are nations often referenced by “Selectively Empirical Commentators” who want Nigeria to get to their levels but suffer deliberate amnesia when reforms are mentioned. In their numerous rhetorics, the methodologically dishonest analysts often cherry-pick statistics to sustain an oppositional narrative while bypassing deeper and analytical realities of the referenced nations.

South Korea, emerging from war and poverty, deliberately built a strong fiscal state by formalising its economy and enforcing compliance before growth accelerated.
Singapore anchored its development on disciplined taxation, institutional integrity, and strict enforcement, long before it became wealthy.

Even closer to home, Rwanda’s post-conflict recovery was driven not by aid alone, but by a deliberate decision to build a credible tax and public finance system as the backbone of state rebuilding.

In every case, tax reform was not popular but it was foundational. Consistent with the experiences of the nations mentioned above, modern tax policy reforms are no longer blunt instrument for raising funds. Across these nations, other advanced and emerging economies alike, tax reforms are increasingly used to promote economic sustainability and improve fiscal architecture.

The Nigerian Tax Acts 2025 follow this well-tested global direction. By simplifying rules, improving administration, and broadening participation in a measured way, the Tax Acts seek to create a more predictable fiscal environment. This predictability is essential for businesses making long-term investment decisions and for households planning their economic futures.

A defining feature of a credible tax reform is the protection of those least able to absorb economic shocks. In many jurisdictions, tax systems are deliberately structured to shield low-income earners and small businesses, recognizing their central role in employment, innovation, and social stability.

Globally, this is achieved through higher tax-free thresholds, simplified compliance regimes, and targeted reliefs for small enterprises. These measures ensure that taxation does not discourage entrepreneurship or push informal activity further into the shadows.

The Nigerian Tax Acts 2025 reflect these principles. By taking away the tax burden on small income earners and small businesses, the reforms aim to preserve livelihoods, encourage formal participation, and allow enterprises to grow organically. Economies grow when small businesses are given the space to survive, adapt, and scale. For example, those who earned N300,000 in 2024 paid taxes at 7% while the new Acts provide for 0% tax rate for those earning up to N800,000.

As the saying goes in tax policy, one does not tax the seed, one nurtures it to blossom. This maxim lies at the heart of the Tax Reform Acts.

Another clear signal of the intent behind the reforms is the deliberate protection of critical sectors such as healthcare, education, and agriculture through the expansion of zerorated VAT items.

Around the world, governments recognize that these sectors are foundational to longterm development. Healthcare and education underpin human capital, while agriculture supports food security, rural employment, and price stability. As a result, many jurisdictions either exempt or zero-rate essential goods and services within these sectors to keep them affordable.

By extending the list of zerorated VAT items to include the critical sectors listed above, the Nigeria tax reforms aim to reduce cost pressures on businesses operating within these critical sectors as well as support access to essential materialsneeded for the wellbeing of Nigerians.

Perhaps, the most forward-looking aspect of the Tax Reform Acts is the emphasis on digitalization and technologydriven tax administration. Across the globe, tax authorities are embracing digital tools to improve compliance, enhance transparency, and reduce administrative burdens for taxpayers.

Innovative solutions such as einvoicing have become standard features of efficient tax systems globally. Einvoicing, has helped many countries improve VAT compliance, reduce fraud, and generate reliable, realtime data for fiscal planning.

Nigeria’s move in this direction signals a commitment to modern governance. A digital tax system is not only more efficient; it is fairer and more transparent. It lowers the cost of compliance, improves accuracy, and builds trust between taxpayers and the government. Over time, it also strengthens the quality of economic data available to policymakers, supporting more effective fiscal and monetary decisionmaking.

Conclusion: A Reform for the Long Term

The Tax Reform Acts are best understood as part of Nigeria’s longterm economic strategy. They are designed to stabilize the fiscal environment, support production, protect critical sectors, and modernize tax administration in line with global standards.

As with all meaningful reforms, their success will depend on careful, transparent, consultative and collaborative implementation. Government remains committed to ongoing engagement with stakeholders to ensure that the transition is orderly and that the objectives of the reforms are fully realized. This requirement sits at the core of the responsibilities of the National Tax Policy Implementation Committee (NTPIC). As earlier stated by President Nola Tinubu, these tax reforms will be implemented with human face and full consideration of the Nigerian citizenry.

Ultimately, strong tax systems are not built overnight, nor are their benefits immediately visible. But over time, they form the backbone of stable economies, credible institutions, and shared prosperity.

Joseph Tegbe, FCA, FCIT is the Chairman of the National Tax Policy Implementation Committee (NTPIC), and the Director-General and Global Liaison, Nigeria-China Strategic Partnership (NCSP).

Nigerian Tax Acts 2025: Benefits Beyond The Rhetorics – Joseph Tegbe

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FG Declares October 1 Public Holiday as Nigeria Mark’s 66th Independence Anniversary

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FG Declares October 1 Public Holiday as Nigeria Mark’s 66th Independence Anniversary

By: Michael Mike

The Federal Government has declared Thursday, October 1, 2026, a public holiday to commemorate Nigeria’s 66th Independence Anniversary.

The Minister of Interior, Dr. Olubunmi Tunji-Ojo, announced the declaration on behalf of the Federal Government in a statement issued on Wednesday by the Permanent Secretary of the Ministry, Dr. Magdalene Ajani.

The minister congratulated Nigerians at home and abroad, urging citizens to use the anniversary to reflect on the nation’s journey since independence and renew their commitment to building a more united, peaceful and prosperous country.

Tunji-Ojo emphasised the importance of peace and stability to national development, calling on Nigerians to emulate the patriotism and love for country demonstrated by the nation’s founding fathers.

He said Nigeria’s diversity remains a major strength and expressed optimism that a better and more prosperous nation is achievable through collective determination.

“As we celebrate 66 years of our independence, we should always remember that there is hope for our country and our diversity is our strength, and our collective determination remains the foundation upon which a stronger and more prosperous nation will be built,” the minister said.

The minister also reaffirmed the Federal Government’s commitment to the Renewed Hope Agenda of President Bola Ahmed Tinubu, stating that the administration would continue working towards a better Nigeria for all citizens.

He urged Nigerians to make the Independence anniversary an opportunity to demonstrate unity, patriotism, peaceful coexistence and mutual respect, while honouring the sacrifices of the country’s past heroes.
Tunji-Ojo further assured citizens that the Federal Government remains committed to strengthening national security, improving public safety and creating an environment where Nigerians can live, work and pursue their legitimate aspirations with confidence.

Nigeria gained independence from British colonial rule on October 1, 1960, and will mark its 66th Independence Anniversary on Thursday.

The minister wished Nigerians a happy 66th Independence Anniversary.

FG Declares October 1 Public Holiday as Nigeria Mark’s 66th Independence Anniversary

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AT 3RD AFRICA MINERALS STRATEGY GROUP HIGH-LEVEL ROUNDTABLE

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AT 3RD AFRICA MINERALS STRATEGY GROUP HIGH-LEVEL ROUNDTABLE

President Tinubu Rallies Aggressive Alliance To Guard Africa’s Mineral Wealth

** *Charges continent to stop exporting wealth, start profiting from its own resources

** *Says Africa’s future being fashioned from minerals must have room for continent’s ambition

By: Our Reporter

President Bola Ahmed Tinubu has called for a fresh continental push to end the historical exploitation of Africa’s critical mineral resources, urging African nations to unite and halt the export of raw materials.

Accordingly, he demanded an aggressive alliance among African countries to ensure the continent transitions from a mere supplier of raw minerals to a hub for local processing, manufacturing, and value addition.

The Nigerian leader made the call on Monday in New York, United States, during the AMSG High-Level Roundtable on Critical Minerals Development in Africa held on the sidelines of the ongoing 81st Session of the United Nations General Assembly (UNGA).

Convened and chaired by President Tinubu, his deputy, Vice President Kashim Shettima, alongside AMSG Chairman and Nigeria’s Minister of Solid Minerals, Dr. Dele Alake, the high-level dialogue, themed, “From Resources to Wealth: Continental Cooperation for Mineral Value Addition, Data Sovereignty, Innovative Financing and Critical Minerals Security,” focuses on transforming the continent’s mineral wealth into sustainable economic growth.

In his address delivered by Senator Shettima at the Roundtable, the President told African leaders and other stakeholders that the continent cannot claim to be wealthy while its children wallow in poverty amid mines that enrich the world.

“For generations, Africa has furnished the materials of prosperity elsewhere. Our duty is to ensure that the future being fashioned from African minerals has room for African ambition,” he declared.

President Tinubu regretted that mineral-rich communities lack infrastructure, jobs, and a stake in their own wealth at a time when global demand for clean energy, AI, and advanced manufacturing has made Africa’s critical minerals—like cobalt, copper, lithium, and rare earth elements—indispensable to global supply chains and economic security.

The answer to such deprivation, he observed, “must be processing, refining, batteries, components, African technologies and competitive skills,” noting that “the worth of a mine must be counted in the lives it improves.

“Jobs, industries, infrastructure, technology transfer, African enterprise participation and prosperity retained across generations must measure our progress from resources to wealth,” he maintained.

The Nigerian leader warned, however, that no African country can achieve this alone, adding that competing through lower royalties, weaker local content, and excessive concessions will only weaken the continent’s negotiating power.

“Fragmentation leaves us exporting raw materials and buying finished goods at a premium. Cooperation gives our markets scale, our industries integration, our financing reach and our negotiations authority,” he said.

Back home, the President noted that Nigeria must require local value addition for new mining licenses, strengthen geological data and investor access, organize artisanal miners into cooperatives, combat illegal mining, and improve regulatory accountability

“Revenue rose from approximately ₦6 billion in 2023 to over ₦38 billion in 2024 and between ₦68.1 billion and ₦70 billion in 2025. Major foreign investment commitments and large-scale lithium processing capacity developed and commissioned in Nasarawa State demonstrate the possibilities,” he added.

He drew attention to his administration’s mining policy direction, which stipulates that minerals extracted in Nigeria must sustain Nigerian industries, workers, skills, and communities, saying ongoing reforms indicate that “firm terms can attract serious capital.”

Offering other African nations the Nigerian experience for adaptation across the continent, President Tinubu called for “reliable partnerships grounded in mutual benefit, shared responsibility, sovereign equality and respect for our priorities, with fair market access, industrial investment and technology partnerships that build African capabilities.”

He implored member countries of the AMSG to speak with one voice to promote Africa’s collective interest, insisting that reliability must never mean dependency, and partnership must never demand inequality.

On the Continental Integration and Economic Assurance Declaration adopted and signed at the Roundtable, the President said it must establish a predictable, investment-ready environment for Africa’s Strategic Mineral Corridors, harmonised policies, responsible investment and shared infrastructure.

He stated that the Declaration’s authority must survive the signing ceremony through a binding programme with timelines, financing, implementation and public accountability, even as he urged African nations to specify national and regional contributions; development finance institutions and sovereign investors to propose financing platforms.

Declaring the Roundtable open, the Nigerian leader spearheaded an aggressive alliance to retain the continent’s mineral wealth, saying, “Africa’s power resides in its people, markets and ingenuity. No outsider will organise our continent or place our industrial interests above their own. We must integrate our markets, mobilise African capital and negotiate with one voice wherever our interests converge.

“Our industrial growth can strengthen global prosperity, the energy transition and secure supply chains. Minerals confer no automatic prosperity; vision, investment and industry must earn it. Political will must turn mineral promise into enduring African wealth.”

Earlier, Chairman of the AMSG and Nigeria’s Minister of Minister of Solid Minerals, Mr. Dele Alake, said the group is proposing a Continental Integration and Economic Assurance Declaration (CIEAD) as a landmark continental framework designed to establish a unified architecture for Africa’s critical and solid minerals value chains.

He said the strength of the gathering reflected the journey and progress made in Africa’s solid minerals sector as manifested in the growth of the Africa Minerals Stategy Group (AMSG).

Alake urged African countries that have yet to join the group to do so in the bid to ensure synergy of efforts, ideas and resources needed for Africa’s natural resources.

He observed that Africa’s minerals ambitions cannot be realised by policy implementation alone as fully integrated partnership designed across financial transactions and infrastructure development as the way forward.

On his part, Kenya’s Minister of Blue Economy and Maritime Affairs, Mr. Hassan Ali Joho, underscored the importance of domestic resource mobilisation as a catalyst for solid mineral development in Africa and beyond.

He added that for members of the AMSG to achieve holistic transformation, members must stay transparent, competitive and work towards greater alignment of licensing procedure while respecting the sovereignty of member states of the group.

There were also contributions from representatives of the governments of Liberia, Chad and Tanzania, among other stakeholders.

AT 3RD AFRICA MINERALS STRATEGY GROUP HIGH-LEVEL ROUNDTABLE

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ECOWAS Court Turns to Media as Enforcement Gap Threatens Impact of Regional Justice

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ECOWAS Court Turns to Media as Enforcement Gap Threatens Impact of Regional Justice

…Abuja workshop seeks to strengthen judicial reporting and public accountability over Member States’ compliance with court decisions

By: Michael Mike

The ECOWAS Community Court of Justice is seeking to strengthen the role of journalists in holding Member States accountable for implementing its judgments, as concerns persist over the enforcement of decisions issued by the regional judicial institution.

The President of the Court, Hon. Justice Ricardo Claudio Monteiro Gonçalves, made the call at the opening of a three-day training workshop for journalists from ECOWAS Member States, urging participants to use their media platforms to draw attention to governments’ obligations under regional treaties.

He said the Court’s existing enforcement mechanism places responsibility for executing its judgments on Member States, but described the level of compliance as below expectation.

“Let me also urge you to use your media platforms to engage Member States on the need to faithfully implement the decisions of the Court in accordance with their treaty obligations,” Gonçalves said.

His remarks placed the spotlight on a central challenge facing regional justice: ensuring that judicial decisions translate into practical outcomes for individuals and communities.

The ECOWAS Community Court of Justice serves as a regional judicial institution within the Economic Community of West African States, with jurisdiction that includes human rights cases involving Member States.

Its judgments can address allegations of human rights violations and provide remedies to applicants. However, enforcement depends on mechanisms involving national authorities rather than the Court independently executing its own decisions.

Under Article 24 of the Court’s Supplementary Protocol, judgments are enforced through a writ of execution submitted by the Chief Registrar to the relevant Member State, where execution proceeds according to domestic civil procedure rules.

The Court has also explained in its jurisprudence that Member States have obligations to comply with its judgments, while its own authority to directly enforce those decisions is limited.

This arrangement makes cooperation between the regional institution and national authorities an important part of the enforcement process. Differences in domestic procedures, institutional capacity and the implementation of regional legal instruments can affect how judgments are carried out.

The Court has identified enforcement as an area requiring stronger coordination with national institutions. In 2026, it held bilateral engagements with national authorities in countries including Guinea, Sierra Leone and Nigeria to discuss compliance, institutional cooperation and practical enforcement challenges.

These engagements form part of broader efforts to improve the implementation of decisions across the region.

Gonçalves said limited public understanding of the Court’s mandate, procedures, jurisdiction and judgments was partly linked to gaps in media coverage.

He stressed that journalists need a sound understanding of the institution’s composition, structure and legal responsibilities to communicate its work accurately.

The president said the workshop was designed to improve judicial reporting and establish a network of journalists across the ECOWAS region who would report regularly on the Court’s activities.

“This training is, therefore, very important for the Community Court of Justice,” he said.

He expressed confidence that contributions from the Court’s Registry and Research Departments, alongside technical experts in journalism and judicial reporting, would help achieve the initiative’s objectives.

The workshop is expected to strengthen participants’ ability to explain court proceedings, interpret judgments and communicate the implications of regional judicial decisions to the public.

The media training comes amid continuing institutional efforts to improve compliance with ECOWAS Court judgments through closer engagement with national enforcement authorities.

In February 2026, the Court convened a meeting with Nigerian authorities on the status of enforcement of its decisions. Similar engagements in Sierra Leone and Guinea focused on cooperation, identifying implementation challenges and strengthening coordination between the Court and national institutions.

A further regional meeting of Competent National Authorities was scheduled in Cotonou, Benin, in June 2026, as part of efforts to develop a collaborative framework for enforcement.

The initiatives reflect the importance of national institutions in carrying out regional judgments and the need for more consistent procedures across jurisdictions.

Against this background, the Court’s engagement with journalists introduces a public communication dimension to its compliance efforts, encouraging media professionals to explain the obligations arising from judgments and report on implementation.

The training brought together journalists drawn primarily from national broadcast media organisations across 12 ECOWAS Member States.

The participating countries are Benin, Cabo Verde, Côte d’Ivoire, Ghana, Guinea-Bissau, Guinea, Liberia, Sierra Leone, Senegal, The Gambia, Togo and Nigeria.

The initiative forms part of the Court’s Annual Cascade Workplan and is aligned with its Strategic Plan 2026–2030.

In particular, it supports Strategic Goal 4, which focuses on transparency, stakeholder engagement and strategic accountability, as well as Strategic Objective 4.2, which seeks to strengthen platforms for regular engagement with stakeholders.

Through the training, the Court aims to expand public awareness of its work and encourage sustained reporting on its judgments and activities.

For the participating journalists, the task extends beyond covering courtroom proceedings to explaining what decisions mean, which institutions are responsible for implementation and what progress is being made in giving effect to the Court’s rulings.

ECOWAS Court Turns to Media as Enforcement Gap Threatens Impact of Regional Justice

…Abuja workshop seeks to strengthen judicial reporting and public accountability over Member States’ compliance with court decisions

By: Michael Mike

The ECOWAS Community Court of Justice is seeking to strengthen the role of journalists in holding Member States accountable for implementing its judgments, as concerns persist over the enforcement of decisions issued by the regional judicial institution.

The President of the Court, Hon. Justice Ricardo Claudio Monteiro Gonçalves, made the call at the opening of a three-day training workshop for journalists from ECOWAS Member States, urging participants to use their media platforms to draw attention to governments’ obligations under regional treaties.

He said the Court’s existing enforcement mechanism places responsibility for executing its judgments on Member States, but described the level of compliance as below expectation.

“Let me also urge you to use your media platforms to engage Member States on the need to faithfully implement the decisions of the Court in accordance with their treaty obligations,” Gonçalves said.

His remarks placed the spotlight on a central challenge facing regional justice: ensuring that judicial decisions translate into practical outcomes for individuals and communities.

The ECOWAS Community Court of Justice serves as a regional judicial institution within the Economic Community of West African States, with jurisdiction that includes human rights cases involving Member States.

Its judgments can address allegations of human rights violations and provide remedies to applicants. However, enforcement depends on mechanisms involving national authorities rather than the Court independently executing its own decisions.

Under Article 24 of the Court’s Supplementary Protocol, judgments are enforced through a writ of execution submitted by the Chief Registrar to the relevant Member State, where execution proceeds according to domestic civil procedure rules.

The Court has also explained in its jurisprudence that Member States have obligations to comply with its judgments, while its own authority to directly enforce those decisions is limited.

This arrangement makes cooperation between the regional institution and national authorities an important part of the enforcement process. Differences in domestic procedures, institutional capacity and the implementation of regional legal instruments can affect how judgments are carried out.

The Court has identified enforcement as an area requiring stronger coordination with national institutions. In 2026, it held bilateral engagements with national authorities in countries including Guinea, Sierra Leone and Nigeria to discuss compliance, institutional cooperation and practical enforcement challenges.

These engagements form part of broader efforts to improve the implementation of decisions across the region.

Gonçalves said limited public understanding of the Court’s mandate, procedures, jurisdiction and judgments was partly linked to gaps in media coverage.

He stressed that journalists need a sound understanding of the institution’s composition, structure and legal responsibilities to communicate its work accurately.

The president said the workshop was designed to improve judicial reporting and establish a network of journalists across the ECOWAS region who would report regularly on the Court’s activities.

“This training is, therefore, very important for the Community Court of Justice,” he said.

He expressed confidence that contributions from the Court’s Registry and Research Departments, alongside technical experts in journalism and judicial reporting, would help achieve the initiative’s objectives.

The workshop is expected to strengthen participants’ ability to explain court proceedings, interpret judgments and communicate the implications of regional judicial decisions to the public.

The media training comes amid continuing institutional efforts to improve compliance with ECOWAS Court judgments through closer engagement with national enforcement authorities.

In February 2026, the Court convened a meeting with Nigerian authorities on the status of enforcement of its decisions. Similar engagements in Sierra Leone and Guinea focused on cooperation, identifying implementation challenges and strengthening coordination between the Court and national institutions.

A further regional meeting of Competent National Authorities was scheduled in Cotonou, Benin, in June 2026, as part of efforts to develop a collaborative framework for enforcement.

The initiatives reflect the importance of national institutions in carrying out regional judgments and the need for more consistent procedures across jurisdictions.

Against this background, the Court’s engagement with journalists introduces a public communication dimension to its compliance efforts, encouraging media professionals to explain the obligations arising from judgments and report on implementation.

The training brought together journalists drawn primarily from national broadcast media organisations across 12 ECOWAS Member States.

The participating countries are Benin, Cabo Verde, Côte d’Ivoire, Ghana, Guinea-Bissau, Guinea, Liberia, Sierra Leone, Senegal, The Gambia, Togo and Nigeria.

The initiative forms part of the Court’s Annual Cascade Workplan and is aligned with its Strategic Plan 2026–2030.

In particular, it supports Strategic Goal 4, which focuses on transparency, stakeholder engagement and strategic accountability, as well as Strategic Objective 4.2, which seeks to strengthen platforms for regular engagement with stakeholders.

Through the training, the Court aims to expand public awareness of its work and encourage sustained reporting on its judgments and activities.

For the participating journalists, the task extends beyond covering courtroom proceedings to explaining what decisions mean, which institutions are responsible for implementation and what progress is being made in giving effect to the Court’s rulings.

ECOWAS Court Turns to Media as Enforcement Gap Threatens Impact of Regional Justice

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