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Key contacts
SAN Managing Partner: Uche Val Obi
Associate Partner: Joshua Akhator
Partner: Gabriel Onojason
Quick facts
Number of partners

9

Number of advisors

45

Languages

English

Key practice areas
General corporate tax
Tax
Transactional tax
Firm overview

Alliance Law Firm is a commercial law firm with profound expertise in providing tax advisory, litigation, transfer pricing, and audit/dispute resolution services. Our services are unique, creative and designed to protect our client’s commercial interests.

Our tax lawyers are renowned for precise and commercially informed advice on all applicable tax laws, international tax treaties, double taxation agreements, multi-lateral instruments, OECD guidelines, etc. Our team ensures that the needs of our clients are met and that the provisions of relevant tax laws are complied with. Our clients benefit from a comprehensive suite of services involving domestic and international/cross-border tax advisory, tax planning, transfer pricing, transaction tax management, operational model optimisation, tax audit/investigation support, and tax dispute resolution. Also, we frequently represent our clients in discussions and negotiations with both federal and state tax authorities.

We work with our clients to provide efficient, commercial and solution-based advice. Our expertise and relationship with the government enable us to work seamlessly with federal and state tax authorities. When settlement of a tax dispute fails at the level of the relevant tax authority, our dedicated tax litigators take up the matter to protect the interests of our clients. Our team has successfully assisted clients doing business in Nigeria and globally with resolving issues arising from turnover assessment, excess dividend tax assessment, group business restructuring, tax planning, transfer pricing documentation, tax due diligence, obtaining administrative tax amnesty/ruling, operational model optimisation, Mergers, Acquisitions, Divestitures, etc. With a seamless blend of industry-recognised partners, consultants and a well-resourced team of tax lawyers, operating from three offices in Lagos, Abuja and Port-Harcourt, Alliance Law Firm is well-positioned to meet and even exceed clients’ needs and expectations. We offer our clients the broadest mix of cognate skills and depth of expertise drawn from decades of hands-on corporate commercial transactional practice and dispute resolution.

Connect with us
Key practice areas

Compliance management:

  • Business model optimisation

Corporate tax matters:

  • Cross-border project management
  • Restructuring
  • Transactions
  • M&A
  • Environmental
  • Financial services
  • Corporate taxes
  • Value chains

Dispute resolution:

  • Audit defence
  • Audit support
  • Competition/anti-trust cases
  • Dispute resolution
  • Pre-litigation
  • MAPs/ADRs
  • Litigation
  • Arbitration
  • Controversy management
  • State aid

Tax advisory:

  • Tax consulting
  • International tax advisory

Indirect tax:

  • VAT
  • Supply chains

Transfer pricing:

  • International Tax Planning
  • Business Restructuring
  • Business Model Optimisation
  • Litigation
  • Controversy Management
  • Arbitration
  • Dispute Resolution
  • Competition / Anti-Trust Cases
  • Audit Defence
  • Audit Support
Sector expertise
  • Construction and materials
  • Energy
  • Investment management
  • Shipping
  • Industrials
Key Practice Contacts and Recent Case Highlights

We:
• Represented a Client at the Tax Appeal Tribunal (TAT) Enugu in respect of a NGN400 Million Tax liability claim by the FIRS.
• Represented an indigenous E & P Company in respect of its tax liabilities claim on the Petroleum Profit Tax Assessment issued by the FIRS.
• Provided tax advisory guidance in respect of a Directional Drilling/ Measurement While Drilling/ Logging While Drilling SERVICES Contract.
• Provided tax advisory services to an EPCL contractor on circa $1.2 Billion pipeline project in the Niger Delta Region of Nigeria;
• Provided tax advisory services on a recently concluded $1.95 Billion Financial and Technical Services Arrangement (FTSA) for the JV operation of an acreage with circa 2 billion barrels of crude oil.
• Advised the borrower on a $2.2billion syndicated global restructuring involving 6 local and foreign banks and an integrated energy group of about 15 entities.
• Advised a consortium of local and foreign entities on tax and transfer pricing issues involving its $858 million acquisition of an oil and gas assets from SPDC, Total and NAOC.
• Advised and represented an E&P company on its successful $105 Million rebuttal of claims by the tax authority.
• Successfully defended a group prosecuted at the Federal High Court Abuja and the Court by the FGN over tax evasion in relation to their acquisition of a foreign business.
• Advised a group on the tax aspect of its acquisition of over 100 hectares of commercial and industrial land with development thereon.
• Advised on the tax issues relating to a multi-billion certified green multi-storey commercial development in Victoria Island Lagos.
• Represented a downstream operator on tax investigation at a FGN authority.
• Provided Legal/Tax advisory in a US$640M financing transaction to an E & P Company on diverse strategies and impacts of corporate tax avoidance on the price and non-price terms of its loans.
• Provided tax advisory services with respect to engineering, procurement and construction contracts for the construction of an export pipeline from Kolo Creek Gas to Soku Gas Plant project.
• Advised an indigenous E & P Company on tax-saving options available to it in the US$470 million upsized to US$720 million secured reserve-based lending from a syndicate of foreign and local Banks.
• Provided tax advisory services as transaction solicitors in a transaction that entails the acquisition of majority shares and existing loan accounts, valued at NGN 22 Billion, in a public company quoted on the Nigerian Exchange.
• Provided tax advisory services in relation to the launch of an investment fund, Global Access Fund IV LP (“GAF IV”) in Nigeria by WaterEquity.
• Reviewed Offshore Drilling contracts on behalf of Emadeb Energy Services Limited from a tax and regulatory compliance perspective.
• Provided transaction tax and tax advisory services in relation to the NGN188 Billion and NGN112.4 Billion bonds issued for the purpose of part-financing capital cost items for Dangote Oil Refinery.
• Working with KPMG, ALF successfully defended an E&P entity in a $101m tax rebuttal matter with the FIRS and EFCC.

Network memberships
  • Chartered Institute of Taxation of Nigeria
  • MSI Global Alliance
  • Nigerian Bar Association
  • International Bar Association
  • International Law Association
  • Association of International Petroleum Negotiators
  • Chartered Institute of Arbitrators UK
  • International Network of Privacy Law Professionals
  • The Association of Independent Energy Negotiators (AIEN)
  • Energy Institute London
  • Society of Petroleum Engineers
  • International Association for Impact Assessment, the Institute of Chartered Secretaries and Administrators
  • Capital Market Solicitors Association
  • FINTECH Association of Nigeria
  • Financial Reporting Council of Nigeria
  • International Association of Privacy Professionals (IAPP) and the Rocky Mountain Mineral Law Foundation, USA.
Other Offices

ABUJA
63 Mississippi Street, Off Alvan Ikoku Way, Maitama, Abuja, FCT

PORT HARCOURT
Plot 60A, Circular Road, Federal Housing Estate, Amadi, off Dr. Peter Odili Road, Port-Harcourt

Address:
Alliance House, 71, Ademola Street off Awolowo Road
+234 South-West Ikoyi, Lagos State
Tel:+2347062682591 Email:Contact Us Web Address:http://www.alliancelawfirm.ng
2026 Edition
General corporate tax
Tier 3
24 firms ranked
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Tier 1

AELEX
5 practice areas
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Andersen
5 practice areas
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Deloitte
2 practice areas
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EY
4 practice areas
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KPMG
3 practice areas
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PwC
3 practice areas
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Stransact
4 practice areas
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Tier 2

Aluko & Oyebode
4 practice areas
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Ascension
3 practice areas
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Banwo & Ighodalo
5 practice areas
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G Elias & Co
5 practice areas
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Olaniwun Ajayi
5 practice areas
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Pedabo
3 practice areas
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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
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Forvis Mazars
2 practice areas
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Grant Thornton
3 practice areas
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Taxaide
3 practice areas
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The New Practice
2 practice areas
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WTS Blackwoodstone
4 practice areas
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Other notable

Ikeyi Shittu & Co
4 practice areas
View full profile
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
Overview

The Nigerian commercial law firm offers a range of tax services in both tax advisory and tax controversy matters, including transfer pricing, dispute resolution, and litigation. Tax partners Joshua Akhator and Gabriel Onojason are the key figures leading the practice. With a comprehensive tax service offering covering Nigerian tax laws, international tax treaties, double taxation agreements, and multilateral agreements, the tax team is adept at domestic and cross-border transactional tax, tax planning, corporate restructuring, investment funds, structured financing, tax due diligence, transfer pricing documentation, and more. The firm has a wealth of experience advising domestic and multinational clients across industries and sectors such as oil and gas, mining, insurance, aviation, and more. The firm is a member of the MSI Global Alliance, a global international network of accounting and law firms across 180 countries and territories.  

In September 2024, the firm advised eTranzact International, a Nigerian fintech company, on its corporate restructuring valued at $50 m.  

Linked Reviews
Tax

The Nigerian commercial law firm offers a comprehensive tax service, covering contentious and non-contentious matters, including transfer pricing. The tax practice has experience representing clients in dispute cases before the court of law concerning client turnover assessment, excess dividend tax, group company restructuring and more. Firm partner Gabriel Onojason and director Joshua Akhator are the leading senior figures in the tax practice.

In mid-2022, the firm acted as solicitor for Dangote Industries Limited in an estimated $500 billion bond issuance to finance the construction of an oil refinery in Nigeria. The task included drafting and negotiating the programme trust deed and advising on compliance with all relevant tax laws.

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