ǼLEX is a full-service commercial and litiga­tion law firm with offices in Nigeria and Ghana. It provides tax advisory and litigation services for a wide range of multinational and local com­panies across the oil and gas, shipping, avia­tion, manufacturing, and financial services sec­tors. The firm has been involved in a number of ground-breaking tax cases in the tax tribunal and courts in Nigeria. ǼLEX has successfully handled tax disputes on behalf of major multi­national companies on various upstream tax is­sues, such as the deductibility of expenses, tax incentives, capital and investment allowances, and transfer pricing.