G Elias & Co


6 Broad Street, Lagos Island,

234 (1) 460 7890

Key contacts:

Partner: Gbolahan Elias (SAN)
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Partner: Stephen Chima Arubike
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Quick facts:

Number of partners: 9
Number of lawyers: 48
Network memberships: Multilaw, Nigerian Bar Association, New York Bar, International Bar Association, Chartered Institute of Arbitrators (UK), Chartered Institute of Taxation (Nigeria), International Trademark Association Languages: English, Yoruba, Hausa, Igbo

We are a corps of impassioned specialists addressing with rigour and flair demanding clients’ most significant legal challenges.

We were founded in 1994 and have become a premier Nigerian business law firm. We have always prioritized excellence and have an international outlook. We are headquartered in Lagos and have offices in Abuja.

Tax practice/advisory has always been a critical part of our practice in the over 25 years of the firm’s existence. Nearly all of the over 100 mergers and acquisition transactions that we have advised on has involved one form of tax structuring or the other. Also, dispute resolution, for which tax litigation forms an important part of, has been central to the work of the firm from its very earliest days more than 25 years ago. Our cohesive and experienced team of 15 litigators is led by two Senior Advocates of Nigeria with a total of more than 20 years standing at the Inner Bar.

We have and maintain complementary contacts in Nigeria business and government circles, and with law firms and lawyers’ association worldwide. We are members of Multilaw, a leading global alliance of independent law firms with offices in 100 countries, over 11,000 lawyers and an aggregate of more than USD6bn revenues.

Compliance management:

  • Business model optimisation
  • Economic modelling
  • Policy design
  • IP management
  • Technology services

Corporate tax matters:

  • Cross-border project management
  • Restructuring
  • Cost-sharing arrangements
  • APAs
  • Transactions
  • M&A
  • Environmental
  • Financial services
  • Corporate taxes
  • Technology
  • Cryptocurrency
  • Value chains

Dispute resolution:

  • Audit defence
  • Audit support
  • Competition/anti-trust cases
  • Dispute resolution
  • Pre-litigation
  • MAPs/ADRs
  • Litigation
  • Arbitration
  • Controversy management
  • State aid

Tax advisory:

  • Tax consulting
  • International tax advisory

Indirect tax:

  • VAT
  • GST
  • Customs
  • Supply chains


  • Transfer Pricing
  • Tax Structuring
  • ECOWAS customs and excise duties
  • AfCFTA protocols

Tax Advisory and Litigation
Gbolahan Elias, SAN

We advised a major international oil company on the tax structuring of their exit from Nigeria; particularly with respect to the tax liabilities and exposure for the exiting foreign owners on the one hand, and the incoming owners on the other hand. The transaction is worth over US$100 billion.

Tax Advisory and Litigation
Stephen Chima Arubike

We are representing a global oil giant in court on tax claims by a state tax authority exceeding US$160,000 regarding an alleged shortfall in pay-as-you-earn tax and other tax remittances.

  • Agriculture
  • Automotive
  • Aviation
  • Banking
  • Construction and materials
  • Consumer goods and services
  • Energy
  • Financial services
  • Fisheries and aquaculture
  • Food and beverage
  • Forestry
  • Gaming
  • Government and public policy
  • Healthcare
  • Industrials
  • Insurance
  • Investment management
  • Media
  • Mining
  • Natural resources
  • Oil and gas
  • Pharma and life sciences
  • Real estate
  • Shipping
  • Social infrastructure
  • Tech and telecoms
  • Tourism
  • Transport
  • Utilities

2nd Floor, Abia House, 1st Avenue, Central Business District, Wuse II
+234 (1) 888 8881