Practice Expertise
- Taxation
Areas of Practice
- Taxation
Profile
Perpetua is an Associate in the firm's Tax Practice Group.
She has considerable experience advising local and international clients on doing business in Nigeria, regulatory compliance, and optimal legal and tax structures for commercial and capital market transactions. Her practice focuses on corporate and individual taxation, indirect, transactional, and international tax.
She regularly advises on the income tax regime for companies and individuals, including withholding tax, capital gains tax, stamp duties, excise duty, value added tax and double tax treaties. She also routinely advises on tax compliance, tax-efficient structuring of transactions, tax and exchange control issues impacting inbound and outbound investments by foreign and multinational companies in Nigeria, and tax implications of labour and employment-related issues, including Employee Stock and Option Plans and payroll tax.
She has considerable experience advising local and international clients on doing business in Nigeria, regulatory compliance, and optimal legal and tax structures for commercial and capital market transactions. Her practice focuses on corporate and individual taxation, indirect, transactional, and international tax.
She regularly advises on the income tax regime for companies and individuals, including withholding tax, capital gains tax, stamp duties, excise duty, value added tax and double tax treaties. She also routinely advises on tax compliance, tax-efficient structuring of transactions, tax and exchange control issues impacting inbound and outbound investments by foreign and multinational companies in Nigeria, and tax implications of labour and employment-related issues, including Employee Stock and Option Plans and payroll tax.
Bar Admissions
Nigerian Bar Association
International Bar Association
International Fiscal Association
Chartered Institute of Taxation Nigeria
Education
LL.M. Taxation - Lagos State University
LL.M. - University of Lagos
B.L. - Nigerian Law School
LL.B. - Olabisi Onabanjo University
Areas of Practice
- Taxation
Professional Career
Significant Accomplishments
She has considerable experience advising local and international clients on doing business in Nigeria, regulatory compliance, and optimal legal and tax structures for commercial and capital market transactions. Her practice focuses on corporate and individual taxation, indirect, transactional, and international tax.
She regularly advises on the income tax regime for companies and individuals, including withholding tax, capital gains tax, stamp duties, excise duty, value added tax and double tax treaties. She also routinely advises on tax compliance, tax-efficient structuring of transactions, tax and exchange control issues impacting inbound and outbound investments by foreign and multinational companies in Nigeria, and tax implications of labour and employment-related issues, including Employee Stock and Option Plans and payroll tax.
Professional Associations
Professional Activities and Experience
She was the Secretary of the Nigeria Branch of the Women of International Fiscal Association Network (WIN).
She has considerable experience advising local and international clients on doing business in Nigeria, regulatory compliance, and optimal legal and tax structures for commercial and capital market transactions. Her practice focuses on corporate and individual taxation, indirect, transactional, and international tax.
She regularly advises on the income tax regime for companies and individuals, including withholding tax, capital gains tax, stamp duties, excise duty, value added tax and double tax treaties. She also routinely advises on tax compliance, tax-efficient structuring of transactions, tax and exchange control issues impacting inbound and outbound investments by foreign and multinational companies in Nigeria, and tax implications of labour and employment-related issues, including Employee Stock and Option Plans and payroll tax.
Professional Associations
- International Bar Association
- International Fiscal Association
Professional Activities and Experience
She was the Secretary of the Nigeria Branch of the Women of International Fiscal Association Network (WIN).
Articles
Living Abroad, Taxed at Home: How Family Ties Now Shape Tax Residence in Nigeria
By Perpetua Onyeukwu |January 2026
Tax Developments of 2022
Chambers and Partners Doing Business in Nigeria Guide 2023
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