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Nduka Ikeyi

Nduka Ikeyi


Nduka specialises in representing indigenous and multinational clients on an extensive range of regulatory, transactional and tax-related matters. He has over 20 years’ combined experience in teaching, research, litigation, commercial and corporate legal advisory services, tax practice, public sector administration and public-sector consultancy. Nduka worked in the tax practice of KPMG Professional Services before founding Ikeyi & Arifayan in 2005. He was also the Attorney General and Commissioner for Justice, Enugu State of Nigeria, from July 2007 to May 2011.

Nduka has published several articles in local and international journals on commercial and business law, especially in the areas of taxation, arbitration, corporate governance, foreign investment regulation and technology transfer. He has been engaged as speaker at various seminars and training workshops.

In addition to private practice, Nduka teaches Equity & Trusts Law and Taxation Law at the Faculty of Law, University of Nigeria.

Professional Experience

Representative matters in which Nduka has been involved include–

  • Leading indigenous oil and gas company: advisory support on cross border acquisition of a foreign oil and gas service company.
  • Leading indigenous upstream oil and gas company: advisory support on indirect acquisition of a controlling stake in a Nigerian E&P company through the cross-border acquisition of companies in various foreign jurisdictions.
  • Nigerian client: advisory support on cross-border investment in a multinational premier provider of high speed broadband internet services in Nigeria.
  • Promoter/developer of a 495 MW IPP (with associated transmission lines and substations): legal support on EPC and O&M agreements.
  • Leading global industrial equipment manufacturer: legal support on EPC contract for the construction of its Nigerian manufacturing facility.
  • Several clients: legal and advisory support on cross-border investment transactions featuring foreign investment and divestment.
  • Several clients: tax advisory support on various transactions and projects.
  • Several clients: representation as external counsel in various tax litigation at the Supreme Court and the Federal High Court.
  • Several clients: defence counsel in employment related litigation.
  • Several clients: representation in sundry commercial litigation.

Practice Areas

  • Taxation
  • Dispute Resolution & Litigation
  • Project Development & Finance
  • Corporate and Investment

Professional Memberships

  • Fellow, Chartered Institute of Taxation of Nigeria
  • Member, Chartered Institute of Arbitrators, London
  • Honorary Fellow, Association of Fellows and Legal Scholars, for Center for International Legal Studies, Austria


  • 1990

    University of Nigeria (UNN): LLB.

  • 1991

    Nigerian Law School: BL.

  • 1994

    London School of Economics and Political Science: LL.M, International Business Law