Doing Business In... 2025

NIGERIA LAW AND PRACTICE Contributed by: Chinyerugo Ugoji, Tiwalola Osazuwa, Rebecca Ebokpo, Jibrin Dasun, Peretimi Akinmodun, Onyinyechi Chima and Princess Otah, ǼLEX

ǼLEX is a full-service commercial and dispute resolution law firm. It is one of the largest law firms in West Africa, with offices in Lagos, Port Harcourt and Abuja in Nigeria, and in Accra in Ghana. ǼLEX merges local legal expertise and presence, as well as political and industry-wide connections, with an appreciation of global standards. Its lawyers are experts in their fields, and many have multidisciplinary backgrounds

and experience. The firm’s clients include banks, multinational corporations, government, parastatals, listed companies and entrepre - neurs. Diverse practice groups work together on transactions where multiple areas of law are involved, ensuring that clients benefit from both individually tailored advice and the collective might of the entire firm’s expertise.

Authors

Chinyerugo Ugoji is a partner in ÆLEX’s corporate and

Tiwalola Osazuwa is a partner in ÆLEX’s intellectual property, TMT, and mergers and acquisitions practice groups. She has advised several local and multinational companies on

commercial practice group, focusing on corporate law, mergers and acquisitions, tax and regulatory compliance. He advises on share and asset acquisitions and divestments, joint ventures, corporate restructuring transactions, competition/ antitrust and tax-efficient structures. He advises international clients on exchange control issues that impact inward investment, and the repatriation of profits and capital. Chinyerugo has advised extensively on a broad range of Nigerian tax issues arising from mergers and acquisitions and other commercial transactions, including corporate income tax, personal income tax, capital gains tax, customs duties, stamp duties and value- added tax.

corporate structure, foreign direct investment, regulatory compliance, fintech transactions, and share and asset acquisitions. She has also provided competition advice to several clients and successfully assisted with filings with the Federal Competition and Consumer Protection Commission. Tiwalola is President of the Executive Committee of the Intellectual Property Law Association of Nigeria and a Group Leader in the Well-Known Marks Committee of the International Trademark Association.

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