Perpetua Onyeukwu

Perpetua is an Associate in the firm’s Tax Practice Group. She has considerable experience advising local and international clients on doing business in Nigeria, regulatory compliance, and optimal legal and tax structures for commercial and capital market transactions. Her practice focuses on corporate and individual taxation, indirect, transactional, and international tax. She regularly advises on the income tax regime for companies and individuals, including withholding tax, capital gains tax, stamp duties, excise duty, value added tax and double tax treaties. She also routinely advises on tax compliance, tax-efficient structuring of transactions, tax and exchange control issues impacting inbound and outbound investments by foreign and multinational companies in Nigeria, and tax implications of labour and employment-related issues, including Employee Stock and Option Plans and payroll tax. She is currently the Secretary of the Nigeria Branch of the Women of International Fiscal Association Network (WIN).

Certifications

LL.M. Taxation – Lagos State University LL.M. – University of Lagos

B.L. – Nigerian Law School LL.B. – Olabisi Onabanjo University

Professional Associations

Nigerian Bar Association

International Bar Association International Fiscal Association

Chartered Institute of Taxation Nigeria

Publications

Chambers and Partners Corporate Tax Chapter 2023 [Access Here] Tax Developments of 2022 [Access Here] Chambers and Partners Doing Business in Nigeria Guide 2023 [Access Here]