Stephen Arubike

Stephen is a Partner with G. Elias & Co. in Lagos, Nigeria. He is a member of the Nigerian Bar Association and a fellow of the Chartered Institute of Taxation of Nigeria and holds an LLB from the University of Nigeria. His practice focuses on litigation and tax.

• Representing two Nigerian subsidiaries of an American global oil giant in Court on tax claims by a Nigerian state tax authority exceeding USD160million regarding alleged shortfall in employees’ income tax remittances.
• Advising XXX on significant Nigerian federal and states tax issues regarding offshore discretionary trust set up for succession planning purposes.
• Advising Over-the-Top Entertainment Limited in relation to the demands by four Nigerian states governments to tax income from lottery operations across the states of the Nigerian federation.
• Advising XXX on the applicable Nigeria federal and states taxes in relation to (i) assets transfer and merger within a group and (ii) loan forgiveness granted by outside lenders to support group restructuring.
• Representing the Africa Finance Corporation in Nigerian Court in a suit against it by the Nigerian authorities seeking payment of NGN1.5bn claimed as arrears of its contributions to the Industrial Training fund.

Corporate tax matters:

• Restructuring
• Corporate taxes

Dispute resolution:

• Audit defence
• Dispute resolution

Tax advisory:

• Tax consulting

Indirect tax:

• VAT

• Banking
• Financial services
• Government and public policy
• Oil and gas
• Real estate

• Nigerian Bar Association

• Chartered Institute of Taxation of Nigeria

• Barrister-at-Law (B.L, First Class Honours), Nigerian Law School
• Bachelor of Laws (LL. B, Second Class Honours: Upper Division), University of Nigeria