NIGERIA Law and Practice Contributed by: Theophilus Emuwa, Jibrin Dasun, Perpetua Onyeukwu and Tubosiya Ibama, ǼLEX
ǼLEX is a full-service commercial and litigation law firm with offices in Nigeria and Ghana. It provides tax advisory and litigation services for a wide range of multinational and local companies across the oil and gas, shipping, aviation, manufacturing and financial services sectors. The firm has been involved in a number of ground-breaking tax cases in the tax tri - bunal and courts in Nigeria. ǼLEX has successfully
handled tax disputes on behalf of major multinational companies on various upstream oil and gas tax is - sues, such as the deductibility of expenses, tax in - centives, capital and investment allowances, and transfer pricing. ǼLEX was named the Transfer Pric - ing Firm of the Year (Nigeria) at the 2024 ITR World Tax Awards.
Authors
Theophilus Emuwa is a partner at ǼLEX and head of the firm’s taxation practice. He has over three decades of experience and is widely acknowledged as one of Nigeria’s leading tax lawyers. He has advised a wide range of multinational and local companies in the oil and gas, shipping, aviation, and manufacturing sectors on all aspects of the Nigerian tax regime. He was the Pioneer Chair of the Tax Committee of the Nigerian Bar Association’s Section on Business Law. He is a fellow of the Chartered Institute of Taxation of Nigeria; the Vice-Chair of the Nigerian Branch of the International Fiscal Association; and a member of the Permanent Scientific Committee of the International Fiscal Association. Theophilus is highly recommended by many directories, including Chambers Global.
Jibrin Dasun is a senior associate in the taxation practice at ǼLEX. Jibrin regularly advises local and foreign clients on Nigerian taxes, including companies’ income tax, petroleum profits tax, hydrocarbon tax, personal
income tax, capital gains tax, customs duties, stamp duties and VAT. He also advises a broad range of clients on the regulatory and exchange control issues that affect inward investment, repatriation of profits and capital. Jibrin is a Chartered Tax Practitioner in Nigeria and an international tax affiliate of the UK’s CIOT. He holds the CIOT’s Advanced Diploma in International Taxation. Jibrin is also a member of the International Fiscal Association and the Taxes Committee of the International Bar Association. He has consistently been ranked by many directories.
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