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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.”
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.
The full-service law firm provides tax legal advice, transactional tax support, and dispute resolution services from it headquarter office in Lagos and through its provincial offices in Abuja and Port Harcourt. The firm has a variety of clients in industries such as oil and gas, banking, entertainment and more. Firm partner Chukwuka Ikwuazom heads the tax practice.
In May 2022, the tax team represented Stanbic IBTC Bank Plc before the Lagos State High Court challenging the distraining order by the Lagos State Board of Internal Revenue Service on alleged unpaid remittance.
Established in 2017, the international tax firm is highly recommended for its expertise in tax advisory. The practice is separated into five areas: tax advisory, transfer pricing, commercial practice, private clients, and the oil, gas, and power unit. The tax team provides full tax and legal support on both contentious and non-contentious matters. The firm is part of one of the most extensive tax networks spanning across 146 locations within 18 countries and has two Nigerian offices in Lagos and Abuja. The tax team is led by managing partner Olaleye Adebiyi, who is supported by six tax partners and three directors.
The legal and tax services firm is well established and experienced in the provision of solutions to complex and novel legal and tax advisory matters. The tax practice which has a one-stop-shop tax service offering is led by a Managing Partner Kenneth Etim who is supported by tax partners Abimbola Akeredolu, Kehinde Ojuawo, and Azeezah Muse-Sadiq.
One of the case studies presented details the tax practice representing infrastructure service provider INT Towers Limited before the Tax Appeal Tribunal disputing a levy of 1% profit before tax on the annual turnover of all GSM service providers and telecommunications companies in Nigeria.
The Big Four professional service firm offers a full-tax service, which the tax team has expertise in indirect tax, transactional tax, tax structuring, tax due diligence, tax health checks, tax regulatory services, and transfer pricing. In addition, the practice has expertise in industry sectors such as energy, telecommunications, technology, financial services, mining, and construction. The key tax figures leading the practice are tax partners Akinbiyi Abudu, Temitope Samagbeyi, James Adeagbo, Temitope Oni, and Sandra Momah; however, tax partner Larry Eyinla departed the firm in June 2022.
Client feedback
''They performed excellently well in the engagement.''
G Elias & Co provides legal and tax advisory services to international and Nigerian clients, including SMEs, multinationals, financial institutions, and government entities. The three tax partners Gbolahan Elias, Fidelis Adewole, and Stephen Chima Arubike lead the tax practice. Furthermore, the firm specialises in the following practice areas: general corporate tax, real estate, personal income tax, value-added tax, capital gains tax, transfer pricing, tax efficiency structuring, tax disputes, and legislative tax drafting. Some of the key sectors the firm advises clients includes oil and gas, infrastructure, and financial services.
During the research period, the firm advised Africa Finance Corporation on tax. The team also assisted the Nigerian subsidiaries of ExxonMobil on indirect taxation.
Ikeyi Shittu & Co is a full-service commercial law firm with solid tax and transfer pricing expertise. The firm is renowned for providing innovative and practical business solutions to clients from various industry sectors; In addition, the firm handles complex tax controversies and provides tax advisory services to its clients with a team of 20 lawyers, and has offices spread across the country in Lagos, Enugu, and Abuja. Firm partners Taofeek Shittu and Nduka Ikeyi are both key points of contacts.
The Nigerian full-service law firm has established a sterling reputation for a wide range of tax, corporate, commercial, and contentious work, particularly in commercial dispute resolution and transactional tax advisory services. Some of the key sectors the firm advise its clients in are energy, infrastructure, banking, capital markets, banking and finance. Partner Jonathan Aluju is a key individual at the firm.
During the research period, the tax team advised Federal Inland Revenue Service (FIRS) on corporate tax, Indirect tax, and controversy.
Client Feedback
''Olaniwun Ajayi provided insight both within and beyond the context of the engagement. The report was comprehensive, well structured and concise.''
''Olaniwun Ajayi provides the company with well-thought-out plans and the resources to follow through in tax matters resolution.''
''They are professional, well known for service excellence, excellent interpersonal relations, and quick responsiveness.''
The well-established Nigerian business law firm offers full tax legal advice to a variety of clients such as Access Bank, Ecobank Bank, Huawei and the Federal Government of Nigeria from its offices across the country in Lagos, Abuja and Asaba. The tax practice is well equipped with the leadership of tax partners Nnamdi Oragwu and Onyeka Ehiwuogwu.
The Nigerian full-service law firm provides a breadth of tax services with offices in Lagos, Abuja, and Port Harcourt. The tax controversy team is led by Adewale Atake, whose extensive experience in tax controversy exceeds 30 years, supported by tax controversy expert Godwin Omoaka, and customs and excise-related disputes expert Inam Wilson. On the other hand, the tax advisory team comprises dual-qualified lawyers and accountants providing tax solutions from a legal and economic perspective. Dipo Komolaf is the team leader with more than three decades of experience in the market. The team has a wealth of experience assisting multinational enterprises in M&A on medium-large capital value deals, tax restructuring, transfer pricing policy design, and more. Tax partners Igonikon Adekunle and Sesan Sulaiman are key tax figures advising a wealth of clients, such as oil companies Exxon Mobil Producing Nigeria Unlimited, TotalEnergies EP Nigeria Limited, payment processors Visa International Services, and more.
At the end of 2024, the firm advised the Norwegian multinational company Equinor on the sale of its Nigerian subsidiary, Equinor Nigeria Energy Company, to Chappal Energies valued at
USD 1.2 Bn.
Client feedback
“Commercial mindset. Good tax technical knowledge. Responsive.”
“Creative and commercial mindset”
The Nigerian tax practice has a particular focus on transactional tax advice; however, the firm also offers tax legal support to a variety of clients on matters concerning permanent establishment, tax structuring and planning, tax efficient employee compensation and more. The core tax team of nine practitioners include two partners, Lolade Ososami and Joseph Eimunjeze; the separate tax controversy team comprises three partners.
Client feedback
''Astute leadership with great technical competencies and the ability to translate into easy to understand workable solutions; well-rounded team in terms of their knowledge across the various taxes; thinks out of the box; and very solution-driven and able to grasp complex transactions.''
''Responsiveness and relevancy.''
''Open, knowledgeable, pragmatic in constructing phased approach with accompanying charging structures, and quick in their response to time critical activity.''
''They gave high quality input which greatly reduced the review time, proactively provided feedback in a timely fashion on all tasks assigned, were very polite and professional throughout the engagement, and passed our due diligence checks and acted with absolute integrity during the engagement.''
The Nigerian member firm of global network WTS has a dedicated tax team of 12 members led by Bankole Oyewole and Kelechi Ugbeva. The firm has a broad tax offering covering a variety of services including transfer pricing, tax controversy and litigation, M&A, and assists a range of clients from private clients and family offices to multinational companies.
We are a full-service law firm with international business experience. We provide our clients with a full range of legal, business advisory and transaction support services with a guarantee of skill, knowledge and professionalism. We do not profess expertise unless we genuinely have it.
Whether engaged to advise on new investments or relationships, or to resolve issues arising from existing transactions, the firm creates value by providing innovative and practical business solutions. We start by understanding the industries in which our clients operate, the peculiarities of each client’s business and the clients’ expectations, as the bases for identifying the solutions that optimise the client’s position within the framework of the law and the operating environment.
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.
We are a leading Nigerian business law firm founded over 30 years ago. We have always had an international outlook. If we may say so, we have a reputation for, and an outstanding record of, carrying out critical, innovative and complex work to the highest standards. We have advised on many significant developments in Nigerian business law.
Our clients are of many nationalities and every size. They range from foremost global multinational enterprises to ambitious, home-grown fledglings. We also serve governments and government-controlled enterprises (we have advised on numerous privatizations) as well as private wealth clients.
We have and maintain complementary contacts in Nigerian business and government circles, and with law firms and lawyers’ organizations in and outside Nigeria. We are a member of Multilaw, a leading global alliance of independent law firms. Multilaw has offices in 100 countries and over 11,000 lawyers.
TEMPLARS is a foremost, integrated, full-service commercial law firm. With offices in key commercial centres in Nigeria i.e., Lagos, Abuja and Port Harcourt, and an office in, Accra, Ghana, the firm is strategically placed to
offer quality legal services to clients across the length and breadth of the continent.
At TEMPLARS, our strengths lie in our coverage of diverse legal fields as well as our familiarity with the major sectors of the Nigerian economy. Not only are we well acquainted with domestic and international business transactions, typically involving strategic alliances and complex business arrangements, our lawyers work daily with all kinds and sizes of businesses, to structure, negotiate and document their transactions.
We have built a reputation for understanding each client’s peculiar business needs and applying legal principles to craft workable solutions to meet those business objectives.
Our lawyers are trained to diagnose business problems from a commercial perspective and don the lawyer's hat to implement business-savvy legal solutions within a timely and efficient manner, keeping transaction
timelines and deadlines in view.
We assist our clients to analyse the risks involved in their transactions; and we mitigate and hedge against those risks by deploying or devising appropriate risk management tools.
Our lawyers are consummate professionals who have decades’ worth of experience collaborating with various transaction parties to achieve the commercial and other intentions of clients.
Consistent with our commercial approach in the service of our clients, we constantly employ cost-effective procedures in the pursuit of each mandate.
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.
