DR. ALEXANDER EZENAGU
Assistant Professor of Taxation and Commercial Law at HBKU Qatar; PhD (McGill), LL.M (University of Cambridge).
Dr. Alexander Ezenagu specializes in the following areas: investment law advisory and practice; trade law, international tax law, commercial law advisory and practice, developmental governance, construction and infrastructure development law, illicit financial flows, tax avoidance, tax evasion and broad range of legal advisory and research services.
Dr. Alexander Ezenagu is currently an Assistant Professor in the College of Law at Hamad Bin Khalifa University (HBKU), Qatar. A trade and international tax law expert, he specializes in international tax law, domestic taxes, tax avoidance and commercial aspects of illicit financial flows, trade and investment advisory. He teaches Business Associations, Construction and Infrastructure Development Law, Global Economic Law and Governance, Entrepreneurship Law, Global Legal Ethics and Law of Taxation.
He obtained his Ph.D. in international tax law from McGill University, Canada. He is also a graduate of the University of Cambridge, United Kingdom, where he obtained an LL.M. in Commercial Law. He holds an LL.B. degree from the University of Ibadan, Nigeria and has been admitted as a Barrister and Solicitor of the Supreme Court of Nigeria.
Dr. Ezenagu’s research focuses on the relationship between taxation and economic development, as well as the role of government and non-governmental institutions and actors in the creation of tax policies and rules. He writes on the right to tax by countries and how such taxing rights should be allocated. He also researches and writes on illicit financial flows out of developing countries and ways to curb them.
Dr. Ezenagu supports countries in developing effective fiscal regimes and has worked with governments to introduce fiscal reforms. He is currently designing a course, Developmental Governance, which looks at the influences on the developmental models adopted by developing countries.
Dr. Ezenagu has published in academic journals and other globally recognized platforms. He has been quoted in the Financial Times, the International Consortium of Investigative Journalists’ Paradise Papers, Tax Notes International, International Tax Review, Quartz and other media outlets. He has also consulted for the United Nations Conference on Trade and Development (UNCTAD), the Coalition for Dialogue on Africa (CODA)- an African Union Commission body, TaxCoop Canada, the International Bar Association Human Rights Institute (IBAHRI), amongst other international organizations.
Jan 2020 - Present
ASSISTANT PROFESSOR,HAMAD BIN KHALIFA UNIVERSITY (HBKU) QATAR
Professor Alexander Ezenagu primarily teaches Construction and Infrastructure Development Law, Global Legal Ethics and Business Associations. He teaches some classes in Entrepreneurship Law and Global Economic Law and Governance. He also teaches tax law.
August 2019-November 2019
GLOBAL ACADEMIC FELLOW, UNIVERSITY OF HONG KONG (HKU), HONG KONG.
Researched on the intersections of trade, tax, investment and development.
July 2019- November 2019.
I contributed significant expert-level technical knowledge towards achieving the program priorities of IBP’s tax equity program, including through research, capacity building and advocacy.
February 2017- June 2019.
As a researcher, Dr. Alexander Ezenagu focused on international tax law and policy issues, with emphasis on the relationship between taxation and economic development and on the role of government and non-government institutions and actors in the creation of tax policy norms.
August 2014-May 2015
I was an Associate in the Finance & Projects practice group at Templars with extensive experience advising in the areas of banking & finance, project finance, structured finance, capital markets, Mergers & Acquisitions and corporate finance and taxation.
September 2011- July 2013.
During my two years at Banwo & Ighodalo, I advised clients on a number of exciting and significant transactions in trade, oil and gas, investment law, tax and general legal advisory.
Take a look below to find an outline of my educational background, which includes the institutions I’ve attended, degrees and qualifications I’ve received, as well as my academic achievements along the way.
DOCTOR OF CIVIL LAW (PHD) - MCGILL UNIVERSITY
MASTER OF LAW (LLM) IN COMMERCIAL LAW - UNIVERSITY OF CAMBRIDGE
BARRISTER AT LAW (B.L), NIGERIA LAW SCHOOL - FIRST CLASS
BACHELOR OF LAW (LL.B), UNIVERSITY OF IBADAN - FIRST CLASS
A list of some of my publications.
SAFE HARBOUR REGIMES IN TRANSFER PRICING- AN AFRICAN PERSPECTIVE
Applying transfer pricing rules in Africa poses great difficulties. There are few reliable comparables to benchmark prices and terms fixed by related entities in their transactions with each other. This means that jurisdictions struggle with applying the arm’s length principle in intra-firm dealings, as prescribed by tax treaties and domestic laws....
KILL-SWITCHES IN THE NEW U.S. MODEL TAX TREATY
The new U.S. Model income tax treaty contains an unusual addition: mechanisms for the parties to unilaterally override the negotiated treaty rates in specified circumstances. Previewed last year in proposed form—a first for the Treasury—these new mechanisms work as kill-switches, partially terminating the treaty as to one or both treaty partners.
CARBON TAXATION AS A TOOL FOR SUSTAINABLE DEVELOPMENT IN AFRICA
Calls for the introduction of a carbon tax into the tax lexicon in African countries may not have come any sooner. South Africa for example has developed a robust proposal aimed at introducing a carbon tax system by 2016. The aim is to reduce greenhouse gas (GHG) emissions from key sectors such as mining, transportation and agriculture and to achieve sustainable development.