Theophilus Emuwa Tax Law - Nigeria

You are here Home  > Tax Law >  Theophilus Emuwa
Item image

4th Floor, Adamawa Plaza,
Off Shehu Shagari Way,
FCT Abuja, Nigeria

Tel: (+234-1) 7098808
Fax: (+234-1) 4617092


Theo’s practice is focused on commercial law. He is widely acknowledged as one of Nigeria’s leading tax practitioners. He is a fellow of the Chartered Institute of Taxation of Nigeria, and was the Vice Chair of the Tax Law Review Committee of the Institute. Deputy Consultant Editor, ‘Nigerian Tax Notes’. Contributing Editor, ‘Oil & Gas Law and Taxation Review’ (published by Sweet & Maxwell, London) and a member, Editorial Board of ‘The Trademark Reporter’ (published by the International Trademark Association). He has published several articles on taxation and has presented papers at various seminars, workshops and conferences on taxation and other commercial law issues.

He regularly advises on Nigerian companies income and petroleum profits tax issues, corporate structures, shareholder rights and other corporate governance issues and drafted several shareholders and joint venture agreements.

He has provided advice on privatization options and strategies for clients, reviewed business process and procedures for operating in the petroleum sector, led several due diligence reviews and advised on environmental matters and compensation issues after an oil spill.

Theo is an active member of the Section of Energy and Resources Law of the International Bar Association, the Section on Natural Resources and Energy Law of the American Bar Association, the UK Energy Lawyers Group, WIPO Arbitration and Mediation Centre, Institute of Intellectual Property Agents, International Trademark Association; Telecommunications Lawyers Association of Nigeria, African Telecommunications Think Tank. He is also a member of the Nigerian Society of Engineers, a member of the Advisory Board of the Institute for Energy Law of the Center for American and International Law, U. S. A. and the Honorary Secretary, Imperial College Alumni Association of Nigeria, Chairperson, Taxation Committee Section on Business Law Nigerian Bar Association (2005).

Tax Law Practice:

ǼLEX is the law firm of choice in Nigeria when it comes to tax and revenue matters. We advise both local and foreign clients on a variety of tax issues in sectors ranging from banking to aviation and oil and gas. Some of our lawyers are members of the Oil, Gas & Solid Minerals faculty of the Chartered Institute of Taxation and the firm has the largest number of Chartered Tax practitioners in Nigeria.

Drawing upon the knowledge and experience of our lawyers and the firm’s large network of contacts within and around the revenue establishment, ǼLEX is able to provide clients with practical high-level tax advice and services on a wide range of issues including corporate taxation, taxation of employment income, value added tax, permanent establishment issues, transfer pricing, and withholding tax. We provide multi-tier support for consortium instructions, bringing our expertise to bear in developing and implementing tax efficient transaction and project structures for the benefit of our clients in such areas as corporate finance, project finance, and oil and gas.

ǼLEX has acted on several occasions as Nigerian tax counsel to several landmark projects. The firm is currently acting as project counsel to a $6 billion LNG project in which it advises the client on a wide range of Nigerian tax law issues. The firm frequently advises oil majors on tax liability under Nigerian petroleum tax laws as well as tax-efficient structuring of oil field operations. We have also acted in consortium with several reputable international firms to provide local advisory support on several cross-border transactions including the $1 billion acquisition of a Nigerian mobile telecommunications company.

Comments are closed.