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1 Prospectus of AFRICA FELLOWSHIP PROGRAMME in ENERGY VALUATION, CONTRACT ADMINISTRATION AND TAX MANAGEMENT ____________________________________________________________ leading to the award of GRADUATE CERTIFICATE OF COMPETENCY jointly conducted by tered Institute of Taxation of Nigeria (CITN), Chartered Institute of International Bureau for Fiscal Centre for Petroleum and Mineral Taxation of Nigeria Documentation of Amsterdam Law Research of Nigeria _____________________ ...Empowering African professionals to drive Africa’s interest as the new frontier for global investments

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Page 1: PROSPECTUS FOR THE  AFRICA FELLOWSHIP PROGRAMME

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Prospectus

of

AFRICA FELLOWSHIP PROGRAMME

in

ENERGY VALUATION, CONTRACT ADMINISTRATION AND TAX MANAGEMENT

____________________________________________________________

leading to the award of

GRADUATE CERTIFICATE OF COMPETENCY

jointly conducted by

tered

Institute of Taxation of Nigeria (CITN),

Chartered Institute of International Bureau for Fiscal Centre for Petroleum and Mineral

Taxation of Nigeria Documentation of Amsterdam Law Research of Nigeria

_____________________ ...Empowering African professionals to drive Africa’s interest as the new frontier for global investments

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The Africa Fellowship Programme in Energy Valuation, Contract Management and Tax

Management brings young and mid-career legal, tax, project finance and contract

management professionals from Africa to the premises of the Centre for Petroleum and

Mineral Law Research at Auta – Balefi, near Abuja in Nigeria for half a year of post

graduate-level study, leadership development and professional collaboration with

counterparts in the oil, gas, solid minerals and electricity sectors leading to the award of a

Graduate Certificate of Competency.

The Programme will foster a mutual exchange of experiences, knowledge and

understanding about issues of common concern in the Fellows’ African home countries

operating in upstream petroleum, solid mineral mining and renewable energy sectors with

a particular focus on legal, project finance and tax matters pertaining to those sectors. It

will offer Fellows valuable opportunities for face – to - face interaction with Chief Executives

of leading petroleum upstream, mining and electricity companies as well as African thought

leaders in the energy and power sectors.

The host institution of the Fellowship programme, Centre for Petroleum and Mineral Law Research (CPMLR), is a distinct, but affiliated research and training centre as well as a policy think - tank for the tax, project finance, contractual and regulatory aspects of upstream petroleum, solid minerals and renewable energy in Sub – Saharan Africa and the Africa. CPMLR was founded as a Not- for – Profit, multi – faith and non politically partisan organisation and registered by the Nigerian Government with RC 843546 in September 2009 as a corporate entity limited by guarantee.

The centre relies on membership dues and fees paid by participants at its various programmes and events as well as grants –in –aid and donations which will be tax deductible upon the centre’s registration as a ‘Fifth Schedule Organisation’ by the Federal Inland Revenue Service (FIRS) of Nigeria.

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Welcome message from

the Coordinator of the Africa Fellowship Programme

On behalf of the Joint Management Committee of the Africa Fellowship Programme in

Energy Valuation, Contract Administration and Tax Management, I am delighted to

introduce the Fellowship Programme to you. This programme is jointly conducted by the

Chartered Institute of Taxation of Nigeria (“CITN”), the International Bureau for Fiscal

Documentation based in the Netherlands (“IBFD”) and the Centre for Petroleum and

Mineral Law Research of Nigeria (“CPMLR”) where I am the Rector.

The Fellowship Programme consists of a curriculum of courses which are creditable (upon

exemption by CITN) towards CITN membership examination modules as well as non-credit

short courses and combines IBFD’s academic and research expertise. The Fellowship

Programme is an energy and electricity management training which is law, project finance and

tax focused.

Ever since the discovery of petroleum in Africa in the mid-20th century, Africa has attracted

and continues to attract huge global investments to her energy resources. In addition, the

region has recently witnessed resurgence in her nations’ solid mineral and renewable energy

sectors. An increasing number of international organizations such as the World Bank, the

United Kingdom Department for International Development (DFID), the United States

Agency of International development (USAID), the Canadian International Development

Agency (CIDA), the Australian International Development Agency (AusAID) and the

Chinese Government have rekindled interest in the sub-continent’s hitherto mining sector.

All these activities underscores the need to train African policy formulators, strategic

planners, economists, project financiers, tax experts and lawyers with globally competitive

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skills with which to provide value chain services to Africa’s budding petroleum, solid mineral

and renewable energy sector.

As a result of the highly lucrative basket of commercial activities in countries within Africa

region, national policy makers and professionals in the energy sector face a huge challenge to

robustly negotiate, draft and administer highly complex transactions in ways that will benefit

citizens of the nations in the Africa region as well as investors.

The Fellowship Programme is structured to give students the requisite skills, knowledge and

tools to become effective negotiators, drafters, project finance arrangers and contract

managers. Although this programme will focus on hands – on training, students will have the

benefit of being lectured by renowned global experts who will expose them to case studies

and decades of practical industry experience gained within the region and internationally.

The objective is that at the successful completion of our Fellowship Programme our

Fellowship grandaunts will join the list of highly sort after global experts in their area of

specialisation.

Upon successfully completing modules in the Fellowship Programme, the credits earned may

be applied to specific MBA modules in our partner university. The transfer of such credits

shall be subject to departmental requirements and attainment of departmental approval for

exemption from registering for the specific MBA module(s).

Our curriculum has accordingly been prepared with robust inputs by senior academics,

industry leaders, recruiters and employers to ensure that Africa energy law, project finance

and tax Fellows are equipped to handle the challenges the energy and extractive sectors face

in the 21st century. The Programme’s Joint Management Committee is also committed to

providing students with quality support facilities in the cause of their studies.

Predicated on our training menu for the programme, we are confident that an Africa Energy

Law, Project Finance and Tax Fellowship will provide endless opportunities for its recipients.

We look forward to welcoming you to the serenity of Auta Balefi.

Dr. Perisuo Dema

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About the

Africa Fellowship Programme

CPMLR in conjunction with the Chartered Institute of Taxation of Nigeria (CITN) and the

International Bureau for Fiscal Documentation of Amsterdam (IBFD) developed the Africa

Fellowship Programme in Energy Valuation, Contract Administration and Tax Management.

The programme will provide six months of post graduate level study and culminate in the

award of a Graduate Certificate of Competency in any of the following four pathways:

Upstream Petroleum Valuation, Project Finance and Production Tax Management (a six months practical course on petroleum taxation, project finance and contract administration with emphasis on excel based modelling and valuation);

Solid Mineral Valuation, Project Finance and Production Tax Management (a six months practical course on mineral taxation, project finance and contract administration with emphasis on excel based modelling and valuation);

Electricity Econometrics, Project Finance and Tax Modelling (a six months practical course specialising in electricity econometrics with emphasis on excel based valuation, project finance and tax modelling); and

Upstream Petroleum, Mining and Electricity Legal Risk Management (a six months course specialising in licensing legal / fiscal regimes, contract drafting, contract administration, project finance, risk management and arbitration for upstream petroleum, solid mineral production and renewable energy).

Academic Qualification Status

The Africa Fellowship Programme in Energy Valuation, Contract Administration and Tax

Management is an Advanced Management Programme that is rated as an equivalent to a Post

Graduate Certificate. Students who successfully conclude the Fellowship Programme shall

also be awarded a Graduate Certificate of Competency.

Annual Course Work Duration / Calendar

January – June

July – December

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How to apply and admission requirements

Applicants are required to have an undergraduate degree or Higher National

Diploma in any subject as well have strong English and numeric skills.

Two academic references, at least one of which must be written by a university

teacher familiar with the applicant’s work. References must be written in, or

translated into, English.

Once the completed application is received by the Student Admissions Office, it

shall take less than ten working days for a decision to be issued. The applicant

will be notified whether or not a place on the programme has been offered.

Completed applications can be submitted at any time and will be considered

from March 1, 2015. The application cycle closes on April 30, 2015. We

operate a “rolling admissions” process until all the available places are filled so

applicants are recommended to apply early.

Admission application forms can be obtained upon payment of Ten Thousand

Naira (N10, 000.00) to CPMLR’s current account (No.3232680015110) and

sort code (No. 058083231) at any branch of Guaranty Trust Bank PLC from

2nd February to 29th April 2015 and presentation of payment slip. Duly

completed forms should be submitted by 30st April 2015 to: The Admissions

Officer, Centre for Petroleum and Mineral Law Research.

Structure and Schedule of Courses Delivery

Face - to - Face Classroom Study: Africa Fellowship courses of CPMLR shall be by

classroom interaction, while tutorials and students’ academic discussions shall be facilitated through CPMLR’s web portal.

Weekend Studies: The CPMLR recognises the fact that persons who are in full – time employment may desire to participate in the Africa Fellowship programme of

CPMLR while holding on to their full-time employment(s). Lectures for CPMLR’s Africa Fellowship Programme shall accordingly be delivered through classroom interaction from 3.30pm to 6.30pm from Thursdays to 1.30pm on Saturdays.

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Africa Fellowship Programme (GoGFP) in Energy Valuation, Contract Administration and

Tax Management course codes

GoGFP 100: Natural Resources and Political Economy of the Africa

GoGFP 101: National Energy Security, Economic Diplomacy and Trans-National

Petroleum / Electricity Generation Cooperation in the Africa

GoGFP 102: Licensing Issues in the Africa Extractive Field Development

GoGFP 103: Tax Policy for Petroleum / Mining Production Investments in Africa

GoGFP 104 : Legal Issues on Decommissioning, Restoration and Abandonment of

Petroleum and Solid Mineral Facilities for Tax Deductibility

GoGFP105 : Fiscal Modeling of Decommissioning, Restoration and Abandonment of

Petroleum and Solid Mineral Facilities for Tax Deductibility

GoGFP 106 : Valuation Techniques of Petroleum Reserve Base for Taxation

GoGFP 107: Introduction to Petroleum and Mining Supply Chain Management

GoGFP 108 : Oil, Gas, Solid Minerals and Electricity Tax and Royalty

GoGFP 109 : Deal Structuring for Petroleum / Mining and Electricity in Africa

GoGFP 110 : Petroleum, Mining and Electricity Mergers and Acquisitions Law

GoGFP 111 : Petroleum, Mining and Electricity Project Finance

GoGFP 111: Arbitration of Petroleum, Mining and Electricity Contract Administration

Compulsory and Elective Modules

Students for the Africa Fellowship Programme (GoGFP) shall be expected to register for and

satisfactorily complete six modules relevant to their specialization path as approved by the

Admissions Office.

Fee for the Africa Fellowship Programme

The current fee for the Fellowship Programme is £6,000 or its equivalent in Nigerian Naira.

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Lecturers of the Africa Fellowship Programme in Energy Valuation, Contract

Administration and Tax Management:

Tax Modules –

The International Bureau of Fiscal Documentation (IBFD) has in furtherance of its

partnership in conducting the Africa Fellowship Programme provided the following

experts in international taxation led by Belema Obuoforibo, who is also a Member of

the International Advisory Board of CPMLR, as lecturers in the Fellowship

programme, viz:

Kennedy Munyandi

Kennedy is the Manager of the Africa, Middle East and

Latin America Knowledge Group at IBFD. He has

about 20 years of experience in tax administration,

policy, research and publication, and government

consultancy. His areas of interest include international

tax law, investment tax incentives, and natural resources

taxation. Kennedy has worked as a Senior Tax

Inspector at the Zambia Revenue Authority and, on

secondment, as a Tax Advisor at the Organisation for

Economic Co-operation and Development (OECD).

He holds an undergraduate degree in mathematics

from the University of Zambia (1992), a postgraduate

degree in international tax law from Leiden University

(2005) and a certificate in comparative tax policy and

administration from Harvard University (2011).

Kennedy is one of the instructors for the principles of

international taxation, and oil, gas and mining taxation

modules.

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Ridha Hamzaoui

Ridha is the Regional Manager for Africa and Middle

East regions under the IBFD Africa, Middle East and

Latin America Knowledge Group. He is an expert on

tax treaties for the United Nations Development

Programme in the Middle East region. He has a

specialized master’s degree in tax law from the Tunisian

University, an LLM in International Tax Law from the

International Tax Center, Leiden University and a

certificate in comparative tax policy and administration

from Harvard University.

He also graduated from the National School of

Treasury in France where he successfully completed

the postgraduate programme for Treasury inspectors.

He has lectured for tax officials in Uganda, Algeria,

Egypt, Jordan, UAE and Syria. Mr Hamzaoui is also a

regular speaker in the Africa/Middle East region on

international tax issues and an instructor for the IBFD

open and in-house courses. The topics covered include

taxation of passive income, international tax aspects of

employment income, attribution of profits to PEs and

the interaction of anti-avoidance rules with tax treaties.

Before joining IBFD, he worked as a senior tax advisor

within the Tax Legislation General Directorate of the

Tunisian Ministry of Finance for four years and

lectured for tax officials at the Ministry of Finance

training institute. He also lectured at the Vrije

Universiteit of Amsterdam and the Tunisian University.

Ridha is one of the instructors for the principles of

international taxation, transfer pricing, and oil, gas and

mining taxation modules.

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Monia Naoum

Monia is a Research Associate in the Africa, Middle

East and Latin America Knowledge Group at IBFD

Amsterdam. She is a country specialist of a set of

French and Arabic speaking countries in the Middle

East and Africa. In addition to publications about the

tax systems of the countries in her portfolio, she

regularly participates in cross-border taxation research

projects and client requests.

Before joining IBFD in 2011, Ms. Naoum worked as a

tax official at the Moroccan tax authorities, where she

was dealing with the corporate taxation aspect in the

operational services. Prior to that, she enrolled in an

18-month executive training programme in taxation at

the Moroccan Tax Administration Training Centre.

Ms. Naoum graduated from the Institut National de

Statistique et d’Economie Appliquée in Morocco with a

Masters of Engineering degree in Operations Research

and Strategic Management. In 2014, Ms. Naoum

successfully concluded the advanced LLM program in

International Taxation at the University of Leiden, the

Netherlands.

Monia is one of the instructors for the principles of

international taxation, transfer pricing, and oil, gas and

mining taxation modules.

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Introducing the

Centre for Petroleum and Mineral Law Research

The start – off complex of Centre for Petroleum and Mineral Law Research at Auta – Balefi, Nasarawa State

Governance and Management of CPMLR

CPMLR has a corporate governance structure composed a Patron, who is the head of the

Centre, as well as a nine member International Advisory Board headed by a Chairman.

International Advisory Board

In compliance with its Articles of Association which prescribes a nine (9) members’

International Advisory Board, CPMLR have accordingly appointed a multi-disciplinary nine

members’ International Advisory Board who all have extensive international development

experience and are highly experienced administrators, strategic planners, international oil,

gas, solid mineral, renewable energy, transactional and tax advisory lawyers and experts. Our

International Advisory Board provides strategic guidance and governance oversight. The

Rector of CPMLR is the only full-time member of the International Advisory Board and he

represents management and staff interests on the Board. Eight of the nine members’

International Advisory Board are:

Professor Keith Engel

The Chairman of the International Advisory Board of CPMLR is

Professor Keith Engel. Professor Engel is also the Deputy Chief Executive of the South

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African Institute of Tax Practitioners (SAIT). He was until recently the Director in charge of

Tax Policy for Africa at Ernst &Young (now officially known as “EY”). Professor Engel is a

South African citizen. Prior to joining EY, Professor Engel worked within the South African

National Treasury in the development of tax legislation and eventually led the legislative tax

process as Chief Director for many years. Professor Engel had earlier lectured at Washington

& Lee University on the full gamut of United States tax issues and did visiting lectures at

Boston University Law School, the Georgetown Law Center and University of Texas Law

School. He also performed tax work at the Internal Revenue Service (National Office) of the

United States Government and for two United States federal judges. Professor Engel obtained

his law degree and his masters in taxation at the Georgetown Law Center. He will deliver the

extractive sector tax policy module of the Fellowship Programme.

Ahmed Yabo

Ahmed Yabo is the Legal Adviser of the Nigeria - Sao Tome and

Principe Joint Development Authority where he has coordinated the negotiation and drafting

of all the current petroleum exploration and production regulations, policies and guidelines

for the joint development zone. Upon his attainment of an LLB in Nigeria, he attended the

Nigerian Law School from where he was admitted to the Nigerian Bar. He subsequently

graduated with an LLM in Energy Law and Policy and an MSc with specialisation in Energy

Finance, both from the University of Dundee. {{{

Additionally, Mr. Yabo has attended Executive Education programmes at world-class

institutions such as Harvard Law School .

It is these experiences that Mr. Yabo brings to bear on CPMLR . He will deliver some of the

cross border legal modules of the Fellowship Programme.

Dionisio Manuel Da Fonseca

Dionisio Manuel Da Fonseca is the Special Adviser for Legal Affairs

to the Vice - President of Angola. Mr. Fonseca obtained a Bachelor of Laws degree from

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Augustino Neto University in Angola, before obtaining a Master of Laws [LLM] degree in Oil

and Gas Law from the University of Aberdeen in Scotland .Mr. Fonseca has also attended

Executive Education programmes at world-class institutions such as Harvard Law School and

at CWC School for Energy in the United Kingdom.

Mr. Fonseca has worked in senior level legal positions in the Department for Operational

Business and Concessions of Sonangol Exploration and Production, the Angolan national oil

and gas company. He also worked as an Assistant Professor of Oil and Gas Law at his alma

mater, the Augustino Neto University in Luanda, during which period he published several

scholarly articles in peer reviewed journals. He had earlier worked as a Legal Counsel in the

Luanda law practice of Carlos Feijó & Raul Araujo, Advogados Associados. He will deliver

the comparative licensing module of the Fellowship Programme.

Dr. Mark Igiehon

After more than two decades of working for global oil and gas giant,

Shell, Dr.Igiehon recently retired voluntarily from Shell International. Dr. Igiehon’s last

position at Shell was Principal, Strategy Assurance &Standards, Capital Contracting at Shell

Global Solutions at the Hague. He currently coordinates the not –for – profit organisation,

Oil & Mining for Good Global Forum where he is the President. The Forum has its global

headquarters in Aberdeen, Scotland where lectures at the University of Aberdeen.

Dr. Igiehon had earlier worked at the Managing Counsel at Shell International E&P in

Kazakhstan where he was the Deal Counsel for the renegotiation of the Kashagan Field

Agreements and Venture Arrangements. The Kashagan Field is the largest oil field in the

world.

Dr. Igiehon was also earlier the Senior Legal Counsel, Shell UK E&P and before then he

was the Managing Counsel, Contracting Legal Syndicate for Shell Petroleum Development

Company Nigeria Limited, a position he held after working as the Managing Counsel -

Commercial, Projects &Contracting Legal at Shell Petroleum Development Company Nigeria

Limited.

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Dr. Igiehon holds a PhD in Environmental Petroleum Law from Southampton Solent

University and he would deliver some of the law modules of the Fellowship Programme. He

will deliver some of the law modules of the Fellowship Programme.

Belema Obuoforibo

Belema Obuoforibo is the Director of the Knowledge Centre of the

International Bureau of Fiscal Documentation (IBFD) as well as the IBFD in-house tax

specialist for the United Kingdom. Before joining IBFD, she worked for many years in

London as a UK Chartered Tax Adviser, specializing in the taxation of high net worth

individuals and owner-managed businesses.

Before becoming Director of the Knowledge Centre, she held various positions at IBFD,

serving among others as Manager of the European Knowledge Group, and also as Principal

Research Associate in the selfsame group. Obuoforibo is a member of the Technical

Committee of the UK Chartered Institute of Taxation, specifically the International Taxes

Sub-Committee as well as the Owner Managed Businesses Sub-Committee. Obuoforibo is

widely published in the field of cross-border taxation. Her experience as a lecturer in this area

has taken her across Europe, Africa, Asia and the Caribbean.

Obuoforibo has been an Editor at LexisNexis. She was educated with an LLB (Hons) from

Makerere University in Uganda and at the College of Law of England and Wales. In addition

to being a United Kingdom qualified Chartered Tax Adviser (CTA), she is also a Fellow of

the United Kingdom Association of Tax Technicians (ATT).

Obuoforibo is a tutor of the segment on Cross – Border Upstream Petroleum Taxation of

the Africa Fellowship Programme

Mark Dike

Mr. Mark Dike is the current President of the Chartered Institute of

Taxation of Nigeria (CITN). He recently retired from the Federal Inland Revenue Service

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(FIRS) after a long and meritorious service spanning over three decades. While at FIRS he

was at various times the Technical Adviser on Taxation to the Executive Chairman, as well as,

the Director of Tax Policy in addition to his earlier positions as the Head of Tax Audit and

later Tax Controller, Oil and Gas of the FIRS.

Mr. Dike earned a Bachelor’s degree in Economics from Obafemi Awolowo University, Ile-

Ife. He is an alumnus of the Tax Policy Programme of the Harvard Business School as well

as a Fellow of the Chartered Institute of Taxation of Nigeria where he had been the

Chairman of the Oil, Gas and Solid Minerals Faculty.

Mr. Dike is a respected thought leader on taxation in Nigeria and posses profound hands –

on expertise in oil and gas taxation and tax audit shall be of tremendous benefit to students

that would undertake the modules on oil, gas and mining taxation of CPMLR’s Africa

Fellowship Programme in Energy Valuation, Contract Administration and Tax Management

which he shall deliver.

Dr. Perisuo Dema

. Dr. Perisuo Dema is the founding Rector of CPMLR. Immediately

before his assumption of duty at CPMLR, Dr. Dema was on the Law Faculty of Baze

University, Abuja, where he lectured oil and gas law. He has also works as a Legal Adviser to

the Nigerian House of Representatives Ad- Hoc Committee on the Petroleum Industry Bill

through a grant from the Facility for Oil Sector Transparency and Reform (FOSTER), a

project of the United Kingdom Department for International Development (DFID) as well as

concurrently working as the Consultant to DFID/FOSTER on the Nigerian Mining Revenue.

Dr. Dema had upon a consultancy engagement by the World Bank head office in

Washington earlier advised the Government of Tanzania on legal and fiscal matters

pertaining to her mining regime. Dr. Dema recently worked for the World Bank as its Fiscal

Policy Consultant for its Nigerian Mining Sector Reform Project.

Prior to the World Bank assignment, Dr. Dema earlier worked as the Assistant Director

responsible for Oil, Gas and Mining in the Tax Policy Department of the Federal Inland

Revenue Service (FIRS) of Nigeria.

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It was from the FIRS that he was head hunted to work as an Associate Director at the global

inter-disciplinary consultancy firm, Ernst &Young (EY). He resigned from EY to enable him

give full attention to the seamless take- off of CPMLR and a full-time career in academics.

Dr. Dema commenced his public service career at Nigeria’s Department of Petroleum

Resources (DPR) where he worked as an in-house legal counsel from where he was seconded

to the then Minister of Energy as the Legal Assistant on Legislative Matters to the Minister.

He left DPR to undertake an LLM degree training at the University of Aberdeen where he

graduated magna cum laude in Oil and Gas Law. He followed up with a PhD programme in

Reserve Based Finance Law also from the University of Aberdeen. He will deliver some of

the legal modules of the Fellowship Programme.

Honorary Fellows

Election as an Honorary Fellow of CMPLR is the highest honour the Centre can confer.

CPMLR recognizes distinguished jurists and petroleum industry experts whose work and / or

scholarship has shaped the broad discipline of the investment, legal and fiscal aspects of

upstream petroleum, solid mineral and electricity and influenced the work of others.

To honour the contributions of such extraordinary individuals, CMPLR has created the

designation of Honorary Fellows in order to recognise those who have made outstanding

contributions to development of the standards the CPMLR subscribes to.

The key facilities in the start – off complex of the CPMLR include

Conference Hall (40 feet [ft] x 16 ft)

Seminar Room (21ft x 21ft)

Lecture Room ( 26.7 ft x 11.4 ft)

Reading / E – Library and Web Portal -

CPMLR has a reading library spanning a space of 18.10ft x 15.2 ft. The reading library

contains printed copies of leading and authoritative books, journals and other publications on

the modules covered in the various courses of the Centre. The library also provides online e-

library and web portal services.

Canteen ( 20.8 ft x 9.5 ft)

Five [5] offices for academic and non-academic staff

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Government Approval as Training Institute

The CPMLR is approved by the Federal Ministry of Education of Nigeria vide reference

number: FME/TED/A&E/ANPD/XLII/T/164 and the Centre for Management

Development of Nigeria to conduct courses in strategic studies, oil, gas and solid minerals

management, law, taxation and finance and to accordingly award Africa Fellowship

Programme certificates to successful students. CPMLR shall transit into a full post graduate

degree awarding institution by July 2017.

Provision of training in International Taxation and Cross – Border Taxation CPMLR is collaborating with the Amsterdam based International Bureau of Fiscal

Documentation (IBFD) to conduct specialized training on all aspects of international taxation

for all West Africa based tax practitioners and executives whose duties are impacted by

international taxation.

IBFD shall with the logistics support of CPMLR thus conduct training courses tailor made for

ECOWAS countries from the facilities of CPMLR in Auta Balefi.

Courses under this arrangement shall include Double Tax Treaties, Transfer Pricing, Issues

on Base Erosion and Cross- Border Taxation of Petroleum Activities.

Executive Training

As part of its executive training, CPMLR shall also conduct short courses spanning one day to

one week on any subject matter within the Centre’s focal areas – trans-national economic

cooperation, trans – national dispute resolution, legal, policy, tax, project finance, investment

and supply chain management issues relating to oil, gas, solid mineral and renewable energy.

Monthly Chief Executive Leadership Forum

In furtherance of CPMLR’s determination to transform our attendees into world class policy

makers, strategic planners as well as petroleum and mining sector investment portfolio

experts, the Centre shall invite a Chief Executive of a ministry, government agency or leading

private company engaged in any of the above focal areas of the Centre to be the Distinguished

Lecturer at our monthly chief executive leadership forum with students of CPMLR’s Africa

Fellowship Programme in Energy Valuation, Contract Administration and Tax Management

which shall hold for two hours on a designated date each month at the Centre’s premises.

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Location of Centre for Petroleum and Mineral Law Research

The Greater Karu Urban Area has the tropical savannah climate of central Nigeria, with

alternating rainy and dry seasons.

Farin Waterfalls

Nasarawa State is Nigeria’s pre-eminent mining destination. The major tourist site of

Nasarawa State is the Farin Ruwa Falls. It is among the highest waterfalls in Nigeria.

The source of Farin Ruwa Falls is found on the Jos Plateau where it gushes down from the

top of the plateau. During its descent from the Jos Plateau, a total height of about 150 metres

(492 ft)is covered by the falls; this height is higher compared to the more popular Victoria

Falls known to cover a height of around 108 metres (354 ft) during its descent.

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VISITS AND CONTACTS

HEAD OFFICE:

The Rector,

Centre for Petroleum and Mineral Law Research (CPMLR),

Professor Isaac Dema Street,

Sabon Gari Area, Auta Balefi,

Km 26, Abuja – Keffi Expressway,

Karu LGA,

Nasarawa State,

Nigeria

Tel: + 234 809 811 3714

Email: [email protected]

or

HEAD OFFICE ANNEX

First Floor,

No.14B Yaoundé Street,

Zone 6, Wuse,

Abuja,

Nigeria