FROM ENTRY TO EXIT: A LEGAL AND REGULATORY FRAMEWORK FOR DE-RISKING PRIVATE EQUITY INVESTMENTS IN NIGERIA – Contd.
Under Nigeria’s 2025 tax reforms, private equity investors must address legal, tax, and regulatory risks across the entire investment lifecycle. De-risking requires early planning for foreign exchange repatriation, transfer pricing, corporate capital gains, and statutory indirect disposal rules. By embedding exit strategy, regulatory compliance, and tax structuring into entry due diligence, sponsors effectively protect asset value and maximize long-term investment returns.