Olufunlola Adediran, Director, Oil and Gas Department, Federal Inland Revenue Service in “An Overview of Oil, Gas and Solid Minerals Taxation” examines the commercial structure of the oil, gas and solid minerals industries. She explains the concept of mineral rights, concessions and licenses in the two industries, the regulatory framework, fiscal incentives and legislations applicable to them. She highlights how different sectors of the oil, gas and solid minerals industries are taxed and discusses current issues in the extractive industry including the contentious Petroleum Industry Bill and the Indigenous Oil Companies Bill.