Mustapha Ndajiwo


Mustapha is the founder of the African Centre for Tax and Governance (ACTG) and former Chief Executive Officer of Astound Consult Limited. He currently holds the position of the Special Assistant (Technical) to the Executive Chairman of the Federal Inland Revenue Service of Nigeria. His role is to provide technical advice to the Executive Chairman on tax policy, tax administration and tax reforms in Nigeria. As a tax policy expert with about 8 years of past experience with the Federal Inland Revenue Service of Nigeria, his proficiency and skills include conducting audit, taxpayer education and tax policy research and analysis. Before taking up his current role with the FIRS, Mustapha worked with the Tax Justice Network based in London and consulted for the International Centre for Tax and Development (ICTD) UK, Tax Justice Network Africa (TJNA), Friedrich Ebert Stiftung (FES), Public Service International (PSI) and the German Development Cooperation (GIZ) among others. He holds a BSc in Economics from Ahmadu Bello University Zaria and a Masters in Tax Policy and Tax Administration from the Berlin School of Economics and Law. He is a member of the Chartered Institute of Taxation of Nigeria, a member of the Base Erosion and Profit Shifting (BEPS) Monitoring Group, an advisory board member of the Nigerian Tax Research Network and an advisory board member of the Journal for Financing Africa. He has published research on different tax policy issues and presented same at various local and international conferences including the ATAF high level policy dialogue, Tax Justice Annual Conference, DIE Bonn Annual Conference, African Tax Research Network Conference, IBFD/FIT Conference, the South Centre Conference, the Nigerian Governors Forum and the Tax Justice Network Africa Pan African Conference on Illicit Financial Flows. He has participated in many high level tax policy discussions including the sessions of the UN Tax Committee of experts on international cooperation. He has trained African members of parliament, top officials of African revenue authorities, top officials of African ministries of finance, civil society actors and students on different aspects of tax policy and administration. He has broad experience in tackling various issues associated with tax policy and administration from both government and civil society perspectives.

Nimmo Elmi

Acting Executive Director

Nimmo Elmi is a tax expert that teaches taxation and is currently completing her PhD on tax digitalization at Linkoping University in Sweden. She has conducted extensive research in Kenya and is currently conducting a comparative study on the impact of historical and current policies in ITax’s implementations in Nairobi, Kiambu and Isiolo county. She has experience analysing the effectiveness of digitalised tax administration systems in Africa. She was also a board member of the Swedish Anthropology organisation in Sweden for two years and is actively engaged with several tax and technological research fields.

Alexander Ezenagu, PhD

Non-Executive Director ACTG

Doctor Alexander Ezenagu is an international tax expert and legal practitioner. He specializes in the following areas of law: investment advisory; international tax law, transfer pricing and tax planning; and commercial law advisory and practice. Alexander Ezenagu is an Associate Professor at the HBKU Qatar. He obtained his doctorate degree from McGill University, Canada, in International Tax Law. He is a graduate of the University of Cambridge, United Kingdom, where he obtained a Master of Law degree (LL.M) in Commercial Law. Ezenagu’s research focuses on the relationship between taxation and economic development, as well as the role of government and non-government 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. Ezenagu has conducted several trainings on taxation - most recently, he trained heads of revenue authorities of the East Africa Community on alternative options to profit allocations. Ezenagu was a Senior Fellow (Tax Equity) at the International Budget Partnership (IBP), Washington DC and a Global Academic Fellow at the Faculty of Law, Hong Kong University (HKU). He is a Research Associate at the International Centre for Tax and Development (ICTD) and consults for organizations working on trade and tax issues. Dr Ezenagu has published in reputable academic journals and other globally recognized platforms. He has been quoted in Financial Times, Paradise Papers, Tax Notes International, International Tax Review, Quartz and other media outlets.

Mustapha Dauda Gwary

Director Communications

Mustapha is the Director of Communications for African Centre for Tax and Governance. He is also the Founder of Water For Sustainable Living Initiative (WAFSLI) and serves as a board member of Samira Sanusi Sickle Cell Foundation. Mustapha has experience working on good governance, transparency and accountability, advocacy, community engagement, social media engagement/campaign and content development. He earned his BA in English Language and PGD in Strategic Studies from the University of Maiduguri, and a certificate in Public Management from Florida International University. He is a 2014 Mandela Washington Fellow and an Associate Fellow of the Royal Commonwealth Society

Lyla Latif

Non-Executive Director

Lyla Latif comes from a mixed legal practitioner and academic background, she has worked with governments, law firms, NGOs, think tanks and universities in Africa, Germany, Israel, the UK and the USA. She is both an author and co-author of numerous publications in peer reviewed international journals, policy briefs and training manuals. Her multidisciplinary research spans across the fields of domestic resource mobilisation, digital economy, illicit financial flows, Islamic fiscal systems and health finance in the context of emerging economies. She has advised the Future Generations Commissioner for Wales, UNCTAD, European Commission’s Directorate for Research and Innovation, WHO, the Kenyan and German Parliaments as well as several NGOs. She was a co-principal legislative draftsperson for the Kenyan Ministry of Lands and wrote the first set of new land laws for Kenya consolidating, harmonising and creating new input towards land reform to replace the old land laws of Kenya that were enacted after independence. She has also trained African parliamentarians, researchers, revenue authority officials, NGOs and journalists on public and private finance, development and fiscal responsibility. She has been featured by the Israeli, Tunisian, Zimbabwean, Malawian and Botswanan media and her views have also been published in these countries newspapers. Lyla holds a first class LLB and LLM in Public Finance and Financial Services Law from the University of Nairobi, and an MA in Development and Governance from the University of Duisburg Essen in Germany. She has trained with Muenster University and Leiden Law School on International Taxation, and on Health Rights Litigation with Georgetown Law, USA.

Emmanuel Eze

Research Fellow

Emmanuel is a lawyer with a demonstrable experience in tax administration, tax and fiscal policy design and implementation and has contributed his expertise in national and international levels. He is skilled in International Tax Law, Tax Treaty Negotiation, Transfer Pricing, CbCR, CRs, Legal Assistance and Advisory, International Law, Dispute Resolution, and Legal Research. He is a strong legal professional and a graduate of the prestigious Melbourne Law School, University of Melbourne, Australia where he obtained an LL.M in international Tax. He is also an alumni of the University of Nigeria and the Lagos Law School. Emmanuel is involved in the OECD/IF work on taxation of the digital economy and has recently won the Africa Tax Administration Forum's Continental Award for Best Tax Essay for 2019. A book he co-authored on tax treaty arbitration has just been published by the IBFD.

Tovony Randriamanalina

Research Fellow

Tovony Randriamanalina is a researcher in international taxation. Her main research interest is focusing on the negotiation and the practices of international tax rules related to transfer pricing. She recently received her doctorate degree in International Tax Law at the University of Paris-Dauphine, Paris and holds a Master of Law Degree (LL.M) from the same University. Her dissertation explores transfer pricing for the particular concern of tax administration in developing countries.

Stephen Odeogbola

Research Associate

Stephen Odeogbola is a lawyer, a tax researcher and enthusiast, and a student of the ACCA. He is a research associate with the African Centre for Tax and Governance. Stephen holds a Bachelor's degree in Educational Management as well as a law degree from the University of Lagos. His areas of interest and practice include taxation, securities law and finance.

Usman Shamaki

Research Associate

Usman Shamaki is a legal practitioner, who has specialized in tax law practice, administration and policy for a decade. He has worked at the Legal Services Department of the Federal Inland Revenue Service where he gained considerable experience in handling tax matters, before his recent appointment as the Senior Technical Assistant to the Special Adviser to the President on Infrastructure. He currently works as a volunteer with the African Centre for Tax and Governance.

Tijjani Ahmad

Research Associate

Tijjani Ahmad is a Chartered Accountant with over a decade of experience in public sector, private sector, iNGOs and academic. He has various skills in Taxation, Internal Audit, Finance, IPSAS, IFRS and various Accounting Packages . Graduate of BSc. Accounting, MBA Finance and Investment and MSc. focused in Forensic Accounting and Auditing. He is an Associate Member of Institute of Chartered Accountants of Nigeria (ICAN) and PhD Accounting and Finance candidate in ABU Business School. Currently, Tijjani is an Academic Member of HAFED Polytechnic, Kazaure.