Dr. Jude Odinkonigbo

Dr. Jude J. Odinkonigbo



Jude is a Partner and Head of Tax, Transfer Pricing & Intellectual Property practices of the Firm, and also a key member of the Commercial Advisory and Dispute Resolution groups. He represents both domestic and international businesses and high-net-worth individuals on transactional, regulatory and tax related issues in the following areas: corporate structuring and reorganizations, such as domestic and cross-border mergers and acquisitions, tax consolidation and financing. Jude assists our clients resolve tax disputes, tax debt issues, taxpayer reliefs from interest and penalties. In particular, he represents clients before Nigeria’s Federal and State tax authorities, the Tax Appeal Tribunals and other appellate bodies up to the Supreme Court of Nigeria. He also routinely advises the Firm’s multinational clients and others operating a group structure on transfer pricing policies relating to intercompany revenue and expense allocations to prevent costly investigations and penalties by ensuring proper documentation and negotiation of advance pricing agreements with the Federal Inland Revenue Service (FIRS). Jude has over eighteen years’ experience in tax practice, research, litigation, commercial and corporate legal advisory services. He consults for the World Bank, International Monetary Funds (IMF), the Federal Inland Revenue Service (FIRS) and several States’ Board of Internal Revenue. His legal experiences are drawn from the Department of Environment and Labor, Government of Nova Scotia in Halifax, Canada, where he served as an Acting Manager of Law Reform and Osgoode Hall Law School where he taught as Legal Research and Writing Instructor. He equally gained practical local experience with a top Nigerian law firm – Olaniwun Ajayi LLP.

In addition, Jude is a Senior Lecturer at the Faculty of Law of the University of Nigeria, Nsukka where he teaches different aspects of Nigerian Tax Laws and International Taxation. He holds a PhD in Taxation Law & Policy from the Osgoode Hall Law School, York University, Canada. Jude is an alumnus of Yale Law School, Yale University, USA – where he obtained his LL.M in International Taxation Law. He also holds an LL.M in Intellectual Property Law from the Schulich School of Law, Dalhousie University, Nova Scotia, Canada.


Yale Law School, Yale University, USA (LL.M)
Osgoode Hall Law School, York University, Canada (PhD)
Schulich School of Law, Dalhousie University, Canada (LL.M)
Nigerian Law School (B.L)
Enugu State University of Science and Technology (LL.B)


Nigerian Bar Association
Chartered Institute of Taxation of Nigeria
International Bar Association


  • Taxation – both domestic and international
  • Corporate structuring and reorganization
  • Mergers and Acquisitions
  • Dispute resolution and litigation
  • Intellectual Property Law
  • Government and regulatory services


• “Is the Power of a State to Impose Sales Tax in Nigeria Fettered by the Imposition of Value Added Tax by the Federal Government?” (2015) vol. 41(4) Commonwealth Law Bulletin 577-596 [With Nduka Ikeyi]
• “Statoil v. NNPC: A Question of Absence of Jurisdiction or Exercise of Discretion Not to Exercise Jurisdiction” (2016) vol. 33(2) Journal of International Arbitration 217 – 228 [With Nduka Ikeyi]
• “Disclosure of Unethical Practices: Framework for the Promotion of Whistle-blowing in Nigeria’s Corporate Governance” (2019) vol. 10 (1) International Journal of Corporate Governance 1-19 [with Uche Nwoke and Ndubuisi Nwafor]
• “Testing the enforceability and Jurisdictional Waters of the Convention for International Sale of Goods in Nigeria: A Non-contracting State (2018) International Company and Commercial Law Review 405 – 422 [with Nwafor, Nwoke and Umahi]
• “Carbon Taxation as a Policy Instrument for Environmental Management and Control in Nigeria”, (2012) vol. 10 Nigerian Juridical Review 96-111
• Improving Tax Compliance in Nigeria: Challenges and Prospects (VDM Verlag Dr. Muller, Germany: 2009) – A monograph
• “Nigerian Courts, Tax Policies, Legislation and Compliance” in Justice C.C. Nweze, et al eds. Beyond Bar Advocacy (Impact Global Publishers Ltd., Umuahia: 2011) at 310 – 343
• “Corporate Tax in Nigeria” in Global Legal Group ed. International Comparative Legal Guide to: Corporate Tax 2013 (Global Legal Group, London, UK: 2013) 191 – 196 [With Nduka Ikeyi]
• “Obstetric Fistula – a Menace to Maternal Health: Does Fidelity to Country Obligations under the Millennium Development Goals and Human Rights Regimes Provide an Antidote?” (2016) vol. 26 Annals of Health Law, 65 – 97 [With Dr. Obiajulu Nnamuchi, and Dr. Edwin Ezike]
• “Does Nigeria Follow the Contemporary Global Trend in Tax Dispute Resolution Strategy?” (2014) vol. 12 Nigerian Juridical Review 151 – 184 [Gerald Ezeuko, SAN]
• “Tax Statutes as Instruments for Compliance and Enforcement: An Examination of the Complications Orchestrated by the Scramble for more Taxing Powers by the Different Levels of Government in Nigeria” (2012) vol. 2 (2) Esut Public Law Journal 92 – 135
• Successes and Failures of Social Health Insurance Schemes in Africa – Nigeria versus Ghana and Rwanda: A Comparative Analysis (2019) vol. 28 (1) Annals of Health Law and Life Sciences 127 – 148 [ with Obiajulu Nnamuchi, Uju Obuka and Helen Agu]

Speak to a Lawyer

Let us know how we can help you

             Click here to view our Covid-19 special message

Covid-19 Support
Covid-19 Support