Joshua Akhator is the head of Tax and corporate commercial practice at Alliance Law Firm. He is a renowned legal and tax expert with over 17 years of experience in providing legal services that are required for corporate commercial matters, oil and gas transactions, mergers and acquisitions, advisory, restructuring, tax planning, data protection and compliance. He has worked closely with various oil and gas institutions and tax authorities in Nigeria. He has handled various portfolios and advised numerous clients on relevant legal considerations for corporate commercial transactions, oil and gas transactions, tax issues, data protection compliance and many other applicable laws and regulations. He has won landmark cases involving novel and complex legal issues.

He was called to the Nigerian Bar Association in 2009 and he has worked with leading law firms and top advisory/professional services firms in Nigeria.

He is a chartered tax practitioner certified by the Chartered Institute of Taxation of Nigeria. He is also a  member of the Association of International Energy Negotiators    (AIEN), the Centre for Petroleum Information (CPI)  and Nigerian Institute of Chartered Arbitrators. He has worked closely with various regulatory authorities and has been involved in numerous policy formulations in Nigeria. Before joining Alliance Law Firm,  Joshua worked with other tax advisory and professional services firms in Nigeria including WTS Adebiyi & Associates and Andersen Nigeria. He has also written many articles in law journals. He also features as a commentator on National issues. He edited several volumes of the Tax Law Report of Nigeria.

• University of East London, Master of Laws (LLM).
• Nigerian Law School – Barrister at Law (BL), Second Class Upper.
• University of Benin, Bachelor of Laws (LLB).

• Nigeria Bar Association (NBA)​
• International Bar Association (IBA)​
• Association of International Energy Negotiators (AIEN)
• Centre for Petroleum Information (CPI)
• Chartered Institute of Taxation of Nigeria​
• Certified Arbitrator – Nigerian Institute of Chartered Arbitrators (NICARB)​​
• Oil and Gas & Energy Law (OGEL) Forum​
• World Tax Services (WTS)
• The Privacy Academy
• Certified Information Privacy Manager (CIPM)- International Association of Privacy Professionals (IAPP)
• Business Recovery & Insolvency Practitioners Association of Nigeria (BRIPAN)
• Chartered Tax Consultant – Chartered Institute of Taxation of Nigeria (CITN)

• Oil and Gas
• Corporate & Commercial Practice​
• Tax Advisory Services​
• Litigation & Dispute Resolution​
• Privacy and Data Protection​
• Tax Audit Management​
• Legal and Regulatory Compliance​
• Energy and Infrastructure​
• Tax Planning and Compliance​
• Transfer Pricing

• Notable Practitioner Award  – ITR World Tax Awards

• Notable Practitioner Award  – ITR World Tax Awards

A. November 2022 to Date – Alliance Law Firm (Associate Partner)

• Currently the coordinator and team lead in providing legal and company secretarial services to the Board of Trustees of the NNPC/HHOG JV OML 17 Host Community Development Trust.
• Advised on all aspects of petroleum contracting and negotiations including Drilling, Rig Supply and Management, Cateering, Manning, Off-take, Crude Handling, etc.
• Routinely advise oil and gas companies on various operating and commercial arrangement such as JOA, modified JOA, JV, PSA, Crude handling, Forward Sale, Transfer and assignment of interests, Ministerial consent, Field management, Technical services (TSA), Operating and Management (O&M) arrangement, Hydrocarbon Transportation (pipelines, barging, evacuation), Vessel Nomination and Charter, Community
• Extensive consultancy on the several aspects of the new Petroleum Industry Act including governance, commercial, fiscal and legal regimes; and routinely spoken on and advised on policies relating to Energy laws and policies in Nigeria at for a including Petroleum Clubs, CPI, ESQ Training, In-house trainings, etc.
• Routinely advise a major Fintech Company operating in Nigeria on issues bordering on compliance with CBN regulations, guidelines and circulars.
• Conducted a data protection and privacy audit on a major Fintech Company operating in Nigeria as a Payment Solution Service Provider.
• Routinely represents a top fintech company in Nigeria before law enforcement agencies including the Nigeria Police Force, Economic and Financial Crimes Commission and investigating committees of the CBN.
• Drafted and negotiated Technology and Services Agreement under which a payment service provider is to provide payment facilitation services to enable a ride-hailing company accept payment from various channels from its customers and users.
• Provided Data Protection Compliance Services to major Fintech companies operating in Nigeria.
• Regularly provides Legal Opinions to one of the licensed Mobile Network Operators on a wide range of matters bordering on telecommunications service, Data Protection, Transfer Pricing consideration, group business reorganisation amongst others.
• Represented a major oil and gas company at the Tax Appeal Tribunal in respect of a N400M Tax liability claim by the FIRS.
• Represented an Indigenous E & P Company in respect of its tax liabilities claim on Petroleum Profit Tax Assessment issued by the FIRS.
• Provided tax advisory guidance in respect of a Directional Drilling/ Measurement While Drilling/ Logging while Drilling SERVICES Contract.
• Provided Legal/Tax opinion in a $640M financing transaction to an E & P Company;
• Provided tax advisory services in respect of engineering, procurement and construction contracts for the construction of export pipeline.
• Advised a major oil and gas producing company on tax-saving options available to it in the US$470 million upsized to US$720 million secured reserve-based lending from a syndicate of foreign and local Banks.
• Advised a fintech start-up on a US$640 Million corporate loan transaction on diverse strategies and impacts of corporate tax avoidance on the price and non-price terms of its loans.
• Reviewed existing business structures of a leading manufacturing company to improve operational efficiencies and optimize tax planning. The company was provided with options on offshore re-organization, the tax and regulatory considerations in other relevant jurisdictions and legally available tax planning tools.
• Provided legal and tax due diligence services on the acquisition of power-generating companies in
• Provided a financial technology firm located in Delaware, United States of America, with operational model optimization services and advisory services on several tax and legal issues.
• Assisted holding companies in Nigeria with obtaining the requisite approval from FIRS pursuant to Section 29 of the Companies Income Tax Act.
• Assisted the Managing Director of a real estate investment company with estate planning and private client services.
• Provided holding companies in Nigeria with operational model optimization services and advisory services on several tax and legal issues.
• Provided tax advisory services to a leading financial advisory and asset management company with respect to the merger of two of its subsidiaries and identified potential tax exposures and quantified the tax assets to be transferred to the enlarged entity.
• Assisted a holding company with obtaining a ruling on exemption from excess dividend tax rule from the Federal Inland Revenue Service.
• Assisted a leading manufacturing firm in Nigeria with processing an application for exemption from the commencement and cessation rule pursuant to Section 29 of the Companies Income Tax Act.
• Provided tax advisory service and implementation support on an EPC Contract executed in Nigeria.
• Provided tax due diligence services to an upstream oil and gas company on the acquisition of a Jetty and other heavy-duty equipment in Nigeria.
• Represented an upstream oil and gas company in a tax dispute with the Federal Inland Revenue Service on the issue of tax deductibility of gas flaring penalties.
• Provided tax advisory services and tax dispute resolution support for a leading manufacturing company with respect to a tax audit carried out by the Federal Inland Revenue Service.
• Represented an indigenous oil and gas company in a tax dispute with the Federal Inland Revenue Service on excess dividend tax assessment raised by the FIRS on the company.
• Negotiated settlement on behalf of a non-resident holding company, engaged in the business of processing visa applications, with respect to an assessment issued by the FIRS on turnover basis.
• Advised a telecommunications infrastructure provider on whether it is a telecommunications company for the purpose of payment of the National Information Technology Development Levy.
• Reviewed a Software Licence and Technical Services Agreement between a Nigerian betting company and a foreign betting company under which the foreign entity is to provide its software and technical solutions to the Nigerian entity.
• Provided Transfer Pricing services for Non-Resident Companies
• Review of JOAs and other contracts in the Oil and Gas sector
• Conducting Due Diligence in relation to the proposed acquisition of Afam Power and Afam Fast II Power facilities by a major business consortium headquartered in Nigeria.
• Acted as solicitors to the Trustees in the establishment of the N15 Billion Bond Issuance Programme a manufacturing and hospitality consortium operating in Nigeria.
• Advise data controllers on cross-border data transfers, data processing agreements, and developing internal data privacy policies.
• Advice legal entities on the current legal obligations and ancillary risks of Artificial Intelligence, internet law, and technology laws across various jurisdictions
• Advise business entities on copyright and trademark obligations and rights; prepare cease and desist requests.
• Drafted and Vetted Commercial and Contractual Documents; including Privacy Policies, Software Licensing Agreements, Deeds of Assignment, and Software Development Agreements.
• Conduct research on developing data privacy trends in various parts of the globe and draft legal opinions for businesses on data privacy obligations.
• Prepare necessary data protection documentation, opinions, and reports on standards to multinational data controllers and data processors to support management decisions and enquiries; and ensure that business operations are fully compliant with the NDPR, GDPR and other sector-specific data protection regulations.
• Prepare Record of Processing Activities, Data Map and Data Flow for clients.
• Provide specialist guidance to multinationals to ensure compliance with the NDPR, GDPR, and other data protection regulatory issues / best practices for the delivery of business goals while minimizing the possibility of data breach, mitigating exposure in the event of data breach, and creating data privacy and trust culture within business organizations.
• Organize training for employees of data controllers on data protection policies, procedures, practices, and techniques, equipping them with the knowledge and skills to safeguard all customers’ personal data.
• Create Privacy programs and strategies using global standard frameworks such as the NIST Secure Controls Framework etc.
• Conducted research in a global team on national AI policies and practices.
• Assessed Artificial Intelligence policy instruments.
• Analyzed the overlap of artificial intelligence and data privacy compliance.

B. Faculty Member – The Privacy Academy

• Training Professionals in Privacy and Data Protection Compliance.

C. July 2017 to October 2022 – Andersen Tax LP ( Legal and Tax Consultant)    

• Advise data controllers on cross-border data transfers, data processing agreements, and developing internal data privacy policies.
• Advice legal entities on the current legal obligations and ancillary risks of Artificial Intelligence, internet law, and technology laws across various jurisdictions
• Advise business entities on copyright and trademark obligations and rights; prepare cease and desist requests.
• Drafted and Vetted Commercial and Contractual Documents; including Privacy Policies, Software Licensing Agreements, Deeds of Assignment, and Software Development Agreements.
• Advised a fintech start-up on a US$640 Million corporate loan transaction on diverse strategies and impacts of corporate tax avoidance on the price and non-price terms of its loans.
• Reviewed existing business structures of a leading manufacturing company to improve operational efficiencies and optimize tax planning. The company was provided with options on offshore re-organization, the tax and regulatory considerations in other relevant jurisdictions and legally available tax planning tools.
• Provided legal and tax due diligence services on the acquisition of power-generating companies in
• Provided a financial technology firm located in Delaware, United States of America, with operational model optimization services and advisory services on several tax and legal issues.
• Assisted holding companies in Nigeria with obtaining the requisite approval from FIRS pursuant to Section 29 of the Companies Income Tax Act.
• Assisted the Managing Director of a real estate investment company with estate planning and private client services.
• Provided holding companies in Nigeria with operational model optimization services and advisory services on several tax and legal issues.
• Provided tax advisory services to a leading financial advisory and asset management company with respect to the merger of two of its subsidiaries and identified potential tax exposures and quantified the tax assets to be transferred to the enlarged entity.
• Assisted a holding company with obtaining a ruling on exemption from excess dividend tax rule from the Federal Inland Revenue Service.
• Assisted a leading manufacturing firm in Nigeria with processing an application for exemption from the commencement and cessation rule pursuant to Section 29 of the Companies Income Tax Act.
• Provided tax advisory service and implementation support on an EPC Contract executed in Nigeria.
• oil and gas company in a tax dispute with the Federal Inland Revenue Service on excess dividend tax assessment raised by the FIRS on the company.
• Negotiated settlement on behalf of a non-resident holding company, engaged in the business of processing visa applications, with respect to an assessment issued by the FIRS on turnover basis.

  D. 2009 to June 2017 – WTS Adebiyi & Associates, Osborne Estate, Ikoyi, Lagos State (Counsel/Solicitor)

• Providing Litigation Support Services
• Providing Dispute Resolution Services
• Client representation before courts, tribunals, government agencies, international institutions etc.
• Tax Advisory services
• Transfer Pricing services for Non-Resident Companies
• Review of JOAs and other contracts in the Oil and Gas sector
• Corporate Structuring Advisory Services
• Conducting Due Diligence
• Review of legislations for Corporate Bodies and the National Assembly
• Writing Legal Opinion.

E. 2009 – 2011 Aeta Publishers, Osborne Estate, Ikoyi, Lagos State (Editor/Legal Adviser) 

• Reporting Decided Court Cases
• Editing Tax Law Report
• Acting as Legal Adviser/Company Secretary

• Numerous Articles on topical issues accessible on Mondaq, Gravitas, Andersen Nigeria’s website and Alliance Law firm’s Website
• Tax Law Journal Vol. 1
• Tax Law Report of Nigeria Vol. 1 to Vol. 22