Overview
Trusted tax advisors delivering clarity in planning, compliance, and disputes.
Aluko & Oyebode stands as Nigeria’s premier tax advisory firm, delivering sophisticated solutions to the complex tax challenges facing businesses in Africa’s largest economy. Our tax practice combines decades of specialized expertise with deep commercial insight to serve as the trusted advisor to multinational corporations, financial institutions, energy sector leaders, and high-growth enterprises.
Operating within Nigeria’s intricate tax landscape, characterized by multiple regulatory regimes and evolving compliance frameworks, we provide strategic counsel that goes beyond technical compliance to deliver tangible business value. Our services span corporate tax planning, petroleum profits tax, value-added tax, transfer pricing, withholding tax, and high-stakes tax litigation before Nigerian courts and tribunals.
Through our membership in the Africa Legal Network (ALN), we extend our reach across 14 African jurisdictions, offering clients seamless, continent-wide tax advisory services. This alliance, combined with our relationship with International Law Firms (ILFs), positions us to deliver integrated cross-border solutions that reflect both global best practices and nuanced local knowledge.
Services
Tax Advisory and Planning
Integrated planning across companies income tax, capital gains tax, education tax, stamp duties, sector levies, and incentives. We align tax outcomes with business strategy, from entry and greenfield projects to reorganizations, financing, and exit.
Transactional Tax (M&A, Private Equity and Finance)
Tax workstreams for buyouts, carve‑outs, joint ventures, project development and finance, capital markets, and debt raises. We optimize structures, step plans, warranties and indemnities, and post‑closing integration.
Tax Dispute Resolution and Litigation
End‑to‑end management of audits, investigations, objections, settlements, Tax Appeal Tribunal matters, and appellate advocacy. We resolve high‑value assessments and precedent‑setting issues efficiently.
Indirect Taxes: VAT, Customs and Excise
Advice on VAT scope and place‑of‑supply, exemptions and zero‑rating, customs classification and valuation, excise regimes, and sector‑specific levies. We design practical controls for recovery, refunds, and compliance.
Transfer Pricing
Policy design, benchmarking, documentation, audit defense, and advance pricing readiness under Nigeria’s TP Regulations, aligned with OECD/UN guidance to reduce controversy risk.
Tax Compliance and Regulatory Engagement
Compliance frameworks, filings, and interfaces with fiscal authorities. We support submissions on reforms, digital economy rules, indirect transfers, and administration changes under Nigeria’s new tax regime.
Executive Compensation and Employment Tax
Design and implementation of equity and incentive arrangements, payroll and PAYE compliance, mobility and expatriate tax, and workforce structuring.
Personal, Expatriate and Private Client Tax
Personal income tax, residence and treaty reliefs, wealth‑holding structures, and cross‑border succession and asset planning for business owners and executives.
Selected Experience
Acted for Shell in an appeal challenging
Acted for Shell in an appeal challenging a decision regarding alleged outstanding personal income tax, addressing core issues in PAYE enforcement and employer obligations at the appellate level. The matter underscores our strength in complex, high‑stakes tax litigation.
Acted for 21 Nigerian commercial banks in coordinated disputes
Acted for 21 Nigerian commercial banks in coordinated disputes with several state internal revenue services concerning obligations under the Personal Income Tax Act, achieving consistent strategy and efficient resolution across parallel matters.
Defended First Bank of Nigeria in an action
Defended First Bank of Nigeria in an action initiated by the Lagos State Internal Revenue Service before the High Court of Lagos, advancing arguments on statutory competence and the scope of state tax powers affecting employers.
Won a Federal High Court appeal
Won a Federal High Court appeal on behalf of Rand Merchant Bank Nigeria Limited overturning a TAT decision that had upheld WHT on undistributed profits of a close company, clarifying the scope of Section 21 CITA and the limits of administrative discretion.
Acted in landmark matters confirming tax‑exempt status
Acted in landmark matters confirming tax‑exempt status for profits from trading in long‑term bonds, affirming charitable status of an educational institution, and clarifying profit characterization for contracts executed offshore for the benefit of a Nigerian resident.
Client Quotes
Awards and Accolades
The firm is ranked across multiple practices, with recognition for Tax. Clients commend our “valuable insights” and our clarity on next steps—underscoring execution focus in advisory and controversy.
Chambers Global 2025
Ranked in Nigeria as Tier 2 for General Corporate Tax and Tax Controversy, and Tier 3 for Transactional Tax—reflecting balanced strength across advisory and disputes.
ITR World Tax 2026
Recognized with 20 lawyers and 88 total listings across practices, evidencing the firm’s deep bench and multi‑disciplinary support for complex tax mandates.
Lexology Index 2025
Recognized at the ESQ Nigerian Legal Awards 2025, reinforcing our market‑leading position and commitment to innovation and client service excellence in Nigeria.
ITR World Tax 2026
Thought Leadership
