Theo is a Founding Partner at ǼLEX. He heads our Taxation and Corporate/ Commercial Practice Groups. His experience as a legal practitioner spans over three decades. He is also a qualified mechanical engineer and obtained his B.Sc and M.Sc. from the Imperial College, London.

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. He regularly advises on Nigerian company income and petroleum profits tax issues, corporate structures, shareholder rights and other corporate governance matters. He is the Pioneer Chair of the Tax Committee of the Nigerian Bar Association’s, Section on Business Law.

Theo is an active member of International Trademark Association (INTA) and Intellectual Property Law Association of Nigeria (IPLAN). He is also a member of the section on intellectual property, communications and technology law of the IBA. Theo was for many years on the editorial board of the Trademark Reporter, a journal of INTA. He was also formerly the author of the Nigeria section of the International Annual Review of Trademark Jurisprudence (also published by INTA).

Regarding his experience in Technology, Media and Telecommunications (TMT), WWL says: “Theophilus Emuwa has deep knowledge of the TMT sector and is a go-to lawyer among major clients in Nigeria.”

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