Recent Developments in Corporate Tax Landscape in Nigeria in Relation to Non-Resident Companies

Stephen Chima Arubike is a partner in the firm and heads the tax practice of G. Elias, a leading full-service business law firm in Nigeria. He is a Fellow of Nigeria’s Chartered Institute of Taxation and a well-recognised and sought after tax expert. He has advised the public and private sector, local and multinational clients on the tax dimension to numerous seminal and complex transactions. He also represents leading global clients in significant tax litigation before the tax tribunal and superior courts in Nigeria.

In recognition of his expertise and excellent client-oriented service, Stephen was recently recognised as a Highly-Regarded Individual by the ITR World Tax rankings in its 2023 edition of World Tax Guide. He was also recently recognised as a  “Recommended Lawyer” by the Legal500 in its 2023 rankings. The tax team of G. Elias led by Stephen has also been recognised as the foremost tax team of any law firm in Africa with the conferment of the African Tax Team of the Year at the 2021 African Legal Awards.

Emmanuel Eze worked as a Senior Manager, Legal Services and Tax Policy with the Federal Inland Revenue Service of Nigeria where he was, until his recent sabbatical, the head of International Tax Policy Development Unit and part of Nigerian contingent to the ongoing OECD-Inclusive Framework brokered negotiation on the taxation of the digital economy.

Eze is well acknowledged nationally and internationally as a leading expert in the taxation of the digital economy. His work with the International Tax Policy Development Unit placed him at the forefront of the conception and designing of Nigeria’s policy in the taxation of the digital ecosystem.

Eze is trained as lawyer and has an LLM in International Taxation from the University of Melbourne, Australia.

Fidelis Adewole is the Managing Partner of G. Elias (a full-service top tier law firm in Nigeria).  He has over 17 years work experience as a legal practitioner and has advised local and multinational entities on major transactions.  He is a Fellow of both the Chartered Institute of Taxation of Nigeria and the Chartered Institute of Arbitrators (UK).  Fidelis is also an Associate of Chartered Institute of Stockbrokers. He is a Notary Public, and a member of the Nigerian Bar Association and the International Bar Association.

Fidelis is active on the cutting edge of Nigerian law and legal practice, particularly in the areas of tax and corporate practice having advised on several large, significant, and complex transactions that have helped to shape the Nigerian economy. He is vastly experienced in tax advisory, particularly within the mergers and acquisition space; providing insight into tax compliance and assurance, as well as representing clients in tax-related matters. His tax practice traverses both transactional and litigious matters. The general depth and breadth of his work and experience is internationally acknowledged.  Fidelis has been ranked by several international law directories, including the International Financial Law Review and Legal 500.