Theophilus Emuwa



  • Taxation
  • Intellectual Property
  • Corporate and Commercial




Imperial College of Science and Technology, University of London, London, England (B.Sc. Eng.) Mechanical Engineering, ACGI, 1979; (M.Sc. Eng., DIC, 1980); Polytechnic of Central London, London, England (Dip. Law, 1982); Nigerian Law School (B.L., 1984)

Bar Admissions

Barrister, England & Wales 1983
Barrister and Solicitor, Nigeria 1984
Barrister and Solicitor, Ghana 2000


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.

Professional Associations

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).