I obtained an LLB from the University of Lagos in Nigeria, and an LLM in International Taxation from the University of Florida (UF)—where I was awarded the prestigious Florida Tax Review scholarship and received the best student award in the Income Tax Treaties course. At UF, I completed a thesis on how multilateral tax frameworks are designed in regional economic communities. It is this research that piqued my interest in my doctoral research project. During my time at Osgoode, I have been awarded the prestigious Vanier Canada Graduate Scholarship, the Harley D. Hallett scholarship, and the York University Graduate Fellowship.
Beyond my academic background, I am passionate about tax law research. My research in this field has been published and are forthcoming in several reputable journals, such as; Journal of African Law, African Human Rights Law Journal, Tax Notes International, African Journal of International and Comparative Law, etc. I have also had the opportunity to act as a reviewer for several journals, present my research at over a dozen conferences/seminars, and received research grants/honoraria from various institutions, including a co-funded Law and Society Association and National Science Foundation grant.
My professional legal experience has also inspired my current research interests. I am qualified to practice law in Nigeria and the State of New York (United States), and I have experience practicing tax and corporate law with leading corporate law firms in Nigeria, and with the governments of the States of Florida and New York in the United States.
Research
My doctoral research lies at the intersection of international tax law and international trade law, and seeks to ensure that cross-border tax policy issues do not frustrate the successful implementation of the Agreement establishing the African Continental Free Trade Area (AfCFTA).
The AfCFTA aims to create a single market for trade in goods and services across Africa, promising economic growth and sustainable development. However, the 54 African countries involved have different tax systems, which can lead to issues like double taxation, competition for foreign investment through lower taxes, difficulties in resolving tax disputes, and difficulties in coordinating multilaterally on tax policy. If these challenges are not addressed, taxation could discourage trading under the AfCFTA. My doctoral research proposes to address these cross-border tax policy issues that threaten the successful implementation of the AfCFTA. My research proposes to study how international tax law and international trade law interact within the context of the AfCFTA. Specifically, my research will address issues related to; non-discrimination in international trade and international taxation in light of tax competition, as well as resolution of cross-border tax disputes arising in the trade regime, and multilateral tax cooperation in trade regimes.
These are issues that have relevance beyond the AfCFTA, especially in the current global political climate with prevalent issues— trade retaliations arising from the imposition of digital service taxes, tariff impositions, and protectionist trade measures—that threaten the future of liberal trade and the multilateral trading system. The findings from my research can make significant contributions to these policy conversations, and the African perspective can be useful for governments, policymakers, and businesses with trade interests on the African continent. Additionally, in the context of the AfCFTA, my research project will contribute to ensuring a successful trade regime in Africa, and the operation of a successful tax regime in the AfCFTA. This outcome empowers African nations to improve their economies and successfully implement policies that support their ambition to raise tax revenues, especially given the concerns about short-term revenue losses arising from the implementation of the AfCFTA.