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Key contacts
Founding Partner: Theophilus Emuwa
Senior Associate: Jibrin Dasun
Associate: Perpetua Onyeukwu
Quick facts
Number of partners

Partners 9 (4 in the Tax Practice)

Number of advisors

6

Network memberships

International Fiscal Association, International Bar Association, Chartered Institute of Taxation of Nigeria

Languages

English

Key practice areas
General corporate tax
Tax
Tax controversy
Transactional tax
Transfer pricing
Firm overview

ǼLEX is a leading commercial and dispute resolution law firm. We are one of the largest full-service law firms in West Africa with offices in Lagos, Port Harcourt and Abuja, Nigeria, and Accra, Ghana. We merge local expertise and presence, and political and industry-wide connections with an appreciation of global standards.

We provide legal services involving commercial practice areas that cover a broad spectrum of matters relating to Project Finance, Litigation & Arbitration, Oil & Gas, Agriculture, Capital Markets & Securities Law, Power, Tax Law, International Trade Law, Company Secretarial & Regulatory Compliance, Energy & Infrastructure, Banking & Finance Law, Aviation & Maritime Law, Intellectual Property Law, Technology Law, Telecommunications Law, Media & Entertainment and Financial Technology.

ǼLEX has consistently been the law firm of choice in Nigeria when it comes to tax advisory and litigation services cutting across a wide range of sectors including oil and gas, shipping, aviation, manufacturing and financial services. ǼLEX has handled groundbreaking tax matters both at the Tax Appeal Tribunal and in the Nigerian courts.

Connect with us
Key practice areas

Corporate tax matters:

  • Cross-border project management
  • Restructuring
  • Cost-sharing arrangements
  • Transactions
  • M&A
  • Financial services
  • Corporate taxes
  • Cryptocurrency
  • Technology
  • Value chains

Dispute resolution:

  • Audit defence
  • Audit support
  • Dispute resolution
  • Pre-litigation
  • MAPs/ADRs
  • Litigation
  • Controversy management

Tax advisory:

  • Tax consulting
  • International tax advisory
  • US Outbound

Indirect tax:

  • VAT
  • GST
  • Customs

Transfer pricing:

  • International Tax Planning
  • Audit Support
  • Controversy Management
 
Sector expertise
  • Aviation
  • Banking
  • Consumer goods and services
  • Financial services
  • Oil and gas
Key Practice Contacts

Tax Practice Group:
Advisor: Theophilus I. Emuwa
Job Title: Partner
Email: tiemuwa@aelex.com

Other Offices

Abuja, Nigeria
4th Floor, Adamawa Plaza,
1st Avenue, off Shehu Shagari Way,
Central Business Area,
FCT, Abuja, Nigeria
T: (+2349)8704187
E: abuja@aelex.com

Port Harcourt, Nigeria
2nd Floor, Right Wing,
UPDC Building,
26, Aba Road,
Port Harcourt, Rivers State,
Nigeria.
T: (+23484)464514
E: portharcourt@aelex.com

Accra, Ghana
Suite C, Casa Maria,
28 Angola Road,
Kuku Hill, Osu
General Post 080-3525 Accra,
Ghana
T: (+233-302) 224828
E: accra@aelex.com

Address:
Marble House, 1, Kingsway Road
Falomo, O. Box 52901, Ikoyi
Lagos, Nigeria
Tel:+234 201 461 7321 / +234 806 931 3453 Email:Contact Us Web Address:https://www.aelex.com/
2026 Edition
General corporate tax
Tier 1
24 firms ranked
View full list

Tier 1

AELEX
5 practice areas
View full profile
Andersen
5 practice areas
View profile
Deloitte
2 practice areas
View profile
EY
4 practice areas
View profile
KPMG
3 practice areas
View profile
PwC
3 practice areas
View profile
Stransact
4 practice areas
View profile

Tier 2

Aluko & Oyebode
4 practice areas
View profile
Ascension
3 practice areas
View profile
Banwo & Ighodalo
5 practice areas
View profile
G Elias & Co
5 practice areas
View full profile
Olaniwun Ajayi
5 practice areas
View profile
Pedabo
3 practice areas
View profile
Templars
5 practice areas
View full profile
Udo Udoma & Belo-Osagie
4 practice areas
View profile

Tier 3

Alliance Law Firm
3 practice areas
View full profile
BDO
3 practice areas
View profile
Forvis Mazars
2 practice areas
View profile
Grant Thornton
3 practice areas
View profile
Taxaide
3 practice areas
View profile
The New Practice
2 practice areas
View profile
WTS Blackwoodstone
4 practice areas
View profile

Other notable

Ikeyi Shittu & Co
4 practice areas
View full profile
Stren & Blan Partners
3 practice areas
View profile
Tax controversy
Tier 1
12 firms ranked
View full list

Tier 1

AELEX
5 practice areas
View full profile
Banwo & Ighodalo
5 practice areas
View profile
G Elias & Co
5 practice areas
View full profile
Templars
5 practice areas
View full profile

Tier 2

Aluko & Oyebode
4 practice areas
View profile
EY
4 practice areas
View profile
Ikeyi Shittu & Co
4 practice areas
View full profile
Olaniwun Ajayi
5 practice areas
View profile
Punuka Attorneys and Solicitors
4 practice areas
View profile
Stransact
4 practice areas
View profile

Tier 3

Andersen
5 practice areas
View profile

Other notable

Stren & Blan Partners
3 practice areas
View profile
Transactional tax
Tier 2
14 firms ranked
View full list

Tier 1

Banwo & Ighodalo
5 practice areas
View profile
G Elias & Co
5 practice areas
View full profile
Stransact
4 practice areas
View profile

Tier 2

AELEX
5 practice areas
View full profile
Alliance Law Firm
3 practice areas
View full profile
Andersen
5 practice areas
View profile
Ikeyi Shittu & Co
4 practice areas
View full profile
Templars
5 practice areas
View full profile
Udo Udoma & Belo-Osagie
4 practice areas
View profile
WTS Blackwoodstone
4 practice areas
View profile

Tier 3

Aluko & Oyebode
4 practice areas
View profile
Olaniwun Ajayi
5 practice areas
View profile
Punuka Attorneys and Solicitors
4 practice areas
View profile

Other notable

Stren & Blan Partners
3 practice areas
View profile
Transfer pricing
Tier 2
16 firms ranked
View full list

Tier 1

Andersen
5 practice areas
View profile
EY
4 practice areas
View profile
KPMG
3 practice areas
View profile
PwC
3 practice areas
View profile
Stransact
4 practice areas
View profile

Tier 2

AELEX
5 practice areas
View full profile
Ascension
3 practice areas
View profile
BDO
3 practice areas
View profile
Grant Thornton
3 practice areas
View profile
Pedabo
3 practice areas
View profile
Taxaide
3 practice areas
View profile
WTS Blackwoodstone
4 practice areas
View profile

Tier 3

Banwo & Ighodalo
5 practice areas
View profile
Udo Udoma & Belo-Osagie
4 practice areas
View profile

Other notable

G Elias & Co
5 practice areas
View full profile
Olaniwun Ajayi
5 practice areas
View profile
Overview

The full-service law firm has one of the largest tax practices in Nigeria, with offices in Lagos, Port Harcourt, and Abuja. The Accra office in Ghana strengthens the firm's international reach and tax offerings. Tax partner Theophilus Emuwa heads the tax practice with the support of managing partner Adedapo Tunde-Olowu, SAN, a tax controversy specialist; tax partner Chinyerugo Ugoji, general corporate tax specialist; and tax partner Ugonna Ogbuagu, tax controversy expert. The tax practice leadership’s extensive industry and sector expertise in oil and gas, shipping, aviation, manufacturing, and financial services has assisted many multinational enterprises. Some of the recent clients include Wadia Ghandy, Sulzer Management Limited, Penningtons Manches Cooper, and Payspace 

Client feedback  

Very organised - the submissions are made timeously, and questions are answered quickly and comprehensively. 

ǼLEX brings a strong command of Nigerian tax law and regulatory frameworks. Their ability to interpret nuanced provisions.” 

They are proactive in identifying legal risks and crafting multi-layered response strategies.  

ǼLEX has shown a strong commitment to [our] interests, responding promptly to evolving developments and maintaining clear communication throughout. Their willingness to challenge regulatory overreach and pursue remedies reflects a client-first mindset. 

ǼLEX is not only strong in advisory work but also capable of transitioning seamlessly into litigation when necessary. Their readiness to file appeals and initiate court proceedings shows confidence in their legal position and a willingness to defend it rigorously.”

Linked Reviews
Tax

The full-service Nigerian law firm is headquartered in the capital of Nigeria, Lagos, and has offices in provinces such as Port Harcourt and Abuja. The tax practice offers a full-tax service with expertise in litigation and dispute resolution matters, which the team has experience across variety of industries: oil and gas, shipping, aviation, manufacturing and financial services. The tax team is led by four partners; for example, dedapo Tunde-Olowu is the managing partner heading the dispute resolution practice and Theophilus Emuwa is the tax partner heading the tax practice. 

In mid-2022, the tax team represented oil and gas company Accugas Limited before the Federal High Court of Nigeria in a dispute on minimum tax exemption.

Client feedback

''they are very practical and quick. It is clear that they are very experienced in dealing with tax issues in Nigeria.''

''Aelex's tax team is very responsive and provide solid practical advice.''

''Aelex is highly reputable in the Nigeria oil and gas operations. Mobil Producing Nigeria (MPN) continues to retain their services because they provide detailed and balanced tax opinions in a timely manner. They also represent MPN in the Nigerian courts with positive outcomes. Lastly, their legal cost/charges are reasonable and competitive.''

''Members of the AELEX tax team have developed significant specialist skills and acquired profound experience from their involvement in some ground-breaking tax matters in Nigeria. Their experienced partners and associates deliver well-thought-through solutions and are exceptional in general tax advisory and controversy. They provide top-notch and I dare say bespoke services to us and keep us up to date regularly.''

''Proactive and dependable.''

''Prompt responsiveness to emails; great understanding of the tax laws in Nigeria;
and goes above and beyond to provide detailed information.''

 

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