NIGERIA Law and Practice Contributed by: Theophilus Emuwa, Jibrin Dasun, Perpetua Onyeukwu and Tubosiya Ibama, ǼLEX
Perpetua Onyeukwu is an associate in the taxation practice at ǼLEX. Her practice focuses on corporate and individual taxation, indirect taxes, transactional tax and international tax. She regularly advises on the income
Tubosiya Ibama is an associate in the taxation practice group of ǼLEX. She regularly advises clients on direct and indirect tax matters impacting inbound and outbound investments. Her expertise spans corporate and
tax regime for companies and individuals, including withholding tax, capital gains tax, stamp duties, excise duties, VAT, and the application of double tax treaties. She also routinely advises on tax compliance, tax-efficient structuring of transactions, and the tax implications of labour and employment- related matters, among other areas. Perpetua is a Chartered Tax Practitioner in Nigeria and an appointed member of the International Tax Faculty of the Chartered Institute of Taxation of Nigeria. She is also a member of the International Fiscal Association, the Nigerian Bar Association and the International Bar Association.
individual taxation, CGT and VAT. She routinely advises multinational enterprises on tax due diligence, audit exercises, and the tax-efficient structuring of employee compensation plans in Nigeria. She represents MNEs and local companies in tax disputes regarding the Nigerian tax regime. Tubosiya is a member of the Nigerian Bar Association, the International Bar Association and the International Fiscal Association. She is a Chartered Tax Practitioner in Nigeria and is the Assistant Secretary of the Taxation Committee of the Nigerian Bar Association’s Section on Business Law.
ǼLEX 4th Floor, Marble House 1 Kingsway Road PO Box 52901 Falomo Ikoyi, Lagos Nigeria Tel: +234 703 413 6930 Fax: +234 1 4617 092 Email: lagos@aelex.com Web: www.aelex.com
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