Chinyerugo Ugoji is a partner at ÆLEX. His practice focus is corporate and commercial law with an emphasis on tax. He has also advised extensively on fiscal regimes in Nigeria’s oil and gas sector. He regularly advises clients operating in diverse economic sectors on a broad range of Nigerian tax issues. He has provided tax structuring advice in relation to several cross-border and domestic M&A transactions. He has also advised extensively on fiscal regimes in Nigeria’s oil and gas sector, and has considerable experience with tax-related production-sharing contract disputes.