DISTINGUISHING THE ARBITRABILITY OF TAX DISPUTES FROM CONTRACTUAL DISPUTES ARISING FROM TAX-RELATED OBLIGATIONS UNDER NIGERIAN LAW

Abstract

For a considerable period, there is uncertainty regarding the distinction between the arbitrability of tax disputes and disputes arising out of contracts apportioning tax obligations under Nigerian law. This article addresses the extant position of Nigerian law regarding the subject. It assesses the restrictions and interference imposed under Nigerian law when a contractual dispute submitted to arbitration has an element of taxation, however minimal, with particularly reference to developments in case law involving production sharing contracts entered into by the Nigerian National Petroleum Corporation (NNPC)1 and multinational oil companies.