Article: A Critical Review of the Nonarbitrability of Tax Disputes and Recognition and Enforcement of Tax-Related Foreign Awards in Nigeria - Arbitration: The International Journal of Arbitration, Mediation and Dispute Management View Article: A Critical Review of the Nonarbitrability of Tax Disputes and Recognition and Enforcement of Tax-Related Foreign Awards in Nigeria by - Arbitration: The International Journal of Arbitration, Mediation and Dispute Management Article: A Critical Review of the Nonarbitrability of Tax Disputes and Recognition and Enforcement of Tax-Related Foreign Awards in Nigeria 88 4

Nigerian Courts have held in several cases that tax disputes are not arbitrable. This article examines whether: (1) the cases are correct in light of applicable tax instruments and emerging trends on arbitrability; (2) the decisions foreclose the arbitrability of all tax disputes in Nigeria; and (3) foreign awards, whose underpinning disputes are tax claims, are no longer enforceable in Nigeria, in view of the decisions. The importance of the foregoing questions cannot be overstated, particularly to foreign investors and Nigeria’s trade partners. With the aid of primary and secondary sources and comparator analysis, this article argues that the decisions were reached per incuriam. It also observes that whilst the decisions remain valid until set aside, the decisions neither foreclose (1) the arbitrability of tax disputes arising from certain domestic and international instruments; nor (2) the recognition and enforcement of foreign awards in at least three identified situations.

Arbitration: The International Journal of Arbitration, Mediation and Dispute Management