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Nigeria v. Process & Industrial Developments Ltd (P&ID) is an international legal dispute between the Federal Republic of Nigeria and a British Virgin Islands-based company, P&ID. The case centres around a 2010 Gas Supply and Processing Agreement (GSPA), which led to an arbitration award of over US$11 billion against Nigeria. The award was later set aside by a UK court in 2023 after findings of fraud and corruption.

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