AELEX’s wide-ranging commercial, corporate, and M&A practice advises clients across various sectors, including infrastructure, education, technology, energy, and media, on a wide array of issues. At the helm of the practice, Theophilus Emuwa has longstanding experience advising in corporate governance, as well as M&A. Chinyerugo Ugoji focuses his practice on share and asset acquisitions and corporate reorganisations, while  Tiwalola Osazuwa is also a key member of the team with experience in joint ventures and franchising arrangements.
Legal 500 Editorial commentary

Profile

Work Department
Tax, Corporate Commercial, Intellectual Property, Mergers & Acquisition and Company Secreterial Practice
Position

SENIOR PARTNER

Career

Theo is the founding partner who heads the firm’s Taxation, Intellectual Property, Corporate/Commercial and Company Secretarial Practice Groups. 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 has drafted several shareholders and joint venture agreements and regularly advises on Nigerian companies’ income and petroleum profits tax issues, corporate structures, shareholder rights and other corporate governance issues. He advised on the acquisition by the Coca-Cola Company of 40% equity in CHI Limited, a leading producer of juice and value-added dairy brands in Nigeria.

He has provided advice on privatization options and strategies for clients, reviewed business process and procedures for operating in the petroleum sector, led several due diligence reviews and advised on environmental matters and compensation issues after an oil spill.

Languages
English
Memberships
Nigerian Bar Association International Bar Association American Bar Association International Trademark Association Telecommunications Lawyers Association of Nigeria Nigerian Society of Engineers Institute for Energy Law of the Centre for American and International Law
Education

BL, Nigerian Law School.

Dip. Law Polytechnic of Central London, England.

M.Sc. Eng. Imperial College of Science and Technology, University of London.

B.Sc. Eng. Imperial College of Science and Technology, University of London.

Content supplied by AELEX

Testimonials

Collated independently by Legal 500 research team.

  • ‘What makes AELEX’s practice unique is their exceptional ability to blend profound legal expertise with a deep-seated commercial pragmatism. The firm effectively moves beyond theoretical legal advice to provide genuinely strategic, business-focused solutions.'

    'AELEX stands out for its agility and client-centricity. While many firms have the requisite legal knowledge, AELEX operates with a level of responsiveness and a collaborative spirit that makes them feel like an extension of our in-house team.'

    ‘The quality of the individuals at AELEX is, without question, what sets the firm apart. We had the privilege of working primarily with Chinyerugo Ugoji on our recent engagement, and his oversight was exemplary. Chinyerugo stands out because he possesses a rare combination of gravitas and accessibility.'

    ‘The team is very easy to work with, and their work is top quality. We have worked on projects that have very tight timelines, and the team has always delivered high-quality work within the tight timelines. ’

    ‘The individuals we worked with were very pleasant to work with.'

Key clients

  • Air Liquide Afrique SAS Impact Investors Foundation Shoprite Holdings Limited Omnia Della Toffola SpA Azura Power West Africa Limited Zeppelin GmBH LogiTech International SA Babban Gona Farmer Services Reckitt Benckiser Glovo Nigeria

Work highlights

Advised Air Liquide Afrique S.A.S in connection with the divestment of its entire 87.31% stake in its Nigerian subsidiary, Air Liquide Nigeria PLC, to Oak Heirs Limited.