Dr. Erasmo Nyika - Partner
Taxation, Mining, Oil and Gas Regulatory and Fiscal Regimes, International Trade and Finance Law, Banking and Financial Services, Corporate, Private Equities and Project Financing Services
Mobile : +255 (0) 759 247 118 | +255 (0) 689 551 298
E-mail: erasmo@lawhill.co.tz
Website: www.lawhill.co.tz
Dr. Erasmo Nyika, is a Doctor of Philosophy in Law (Ph.D. Law) holder from the University of Aberdeen in Scotland, the United Kingdom. He had spent three years researching into and writing on taxation in the oil and gas sectors in Tanzania. He has intensively researched on the Tanzanian tax regime as applied to the oil and gas sector in the light of Tanzania’s Production Sharing Agreements (PSAs). He brings to the Firm a unique expertise in the oil and gas sector and has unassailable skills and knowledge in the oil and gas fiscal and regulatory legal frameworks.
Erasmo has also a more than five years teaching experience. He provides tax law lectures to Master of Laws in Taxation students at the University of Dar es Salaam. His unique experience and expertise in both, direct and indirect taxes, is derived from advising clients on high profile transactions in the mining; telecommunications; oil and gas; manufacturing; banking and financial services sector; infrastructure; hospitality and tourism sectors, as well as training of students at both undergraduate and postgraduate levels. At the University, Erasmo lectures students on the most complex and practical tax law courses such as Advanced Taxation; International Tax Planning; Income Tax; and Taxes on International Trade. Prior to joining academics, Erasmo had briefly worked as an Assistant Tax Consultant 2 with PricewaterhouseCoopers (PwC - Tanzania). Erasmo combines unique skills and expertise in the field of taxation and the rules applicable to taxation in the mining; oil and gas; financial services; hospitality; aviation, infrastructure and manufacturing sectors, to offering clients with seamless advice and represent Multinational Corporations at unrivalled international standards. Erasmo’s notable involvements include:
- Representing an International Oil Company (IOC), a parent company to three subsidiaries in Tanzania, in a Capital Gains Tax (CGT) and Value Added Tax Disputes against the Tanzania Revenue Authority worthy USD 9.5 million.
- Advising three International Oil Companies (IOCs) on Farm out arrangement and their tax implications.
- Advising an International Oil Company (IOC) on the terms of the Production Sharing Agreements signed with the Revolutionary Government of Zanzibar.
- Successfully and conclusively represented an International Marketing Oil Company before the Commissioner General, TRA, in its TZS 5.7 billion Corporate Tax assessed on the Permanent Establishment basis; VAT and PAYE.
- Successfully represented a construction company before the Tax Revenue Appeals Board on TZS 2.2 billion assessment on short levied import duties.
- Advising and representing a client in the hospitality sectors on a tax dispute involving the disallowance of more than TZS 80 billion transfer pricing disputes.
- Advising and representing a mining company in tax disputes involving the applicability of the Double Taxation Agreement between the United Republic of Tanzania and the Republic of South Africa in a more than 10 billion tax disputes.
- Advising and representing a mining company in transfer pricing disputes which involves a disallowance of more than TZS 90 billion; and depreciation allowances on various assets used in the mine.
- Representing a diary company in a TZS 1.7 billion tax dispute relating to additional value added tax on imported UHT milk.
- Representing and advising at four telecommunication companies on their tax disputes involving the applicability of the International Telecommunication Union Regulations in the United Republic of Tanzania with a cumulative assessed taxes of more than TZS 50 billion.
- Advising a non-resident group company the block acquisition of shares listed with the Dar es Salaam Stock Exchange.
- Advising and representing an investment company in a tax liability of TZS 146 billion before the Tanzania Revenue Authority.
- Advising and representing a life assurance company in its tax dispute involving the withholding of service fees on commission income to brokers.
- Advising and representing a micro-finance company in a TZS 16.5 billion tax dispute involving complex transfer pricing issues and deductibility of realized foreign exchange losses.
- Advising and representing a gaming company in a gaming tax dispute of TZS 7.3 billion.
- Advising and representing a super dealer company in CIT and VAT disputes of TZS 9.2 billion.
- Advising and handling various CIT; VAT; WHT; PAYE and SDL tax disputes involving Telecommunication Company of more than TZS 50 billion.
- Advising and representing a charitable trust against the Commissioner’s attempt to revoke its charitability and imposing a tax liability of more than TZS 3 billion.
- Representing a hospitality company in the share transfer transaction and transfer of leasehold interests in its two lodges.
- Advising an international company on the tax planning and implication in a very complex tax planning scheme implemented over a period of over ten years.
- Advising on the tax implications of various transactions that involved an international logistics company.
- Advising a subsidiary of an international company on the winding up process and guiding through the steps in the winding up.
- Advising an international optical fibre company on the tax implications of the optical fibre passing through the United Republic of Tanzania.
- Acting as company secretary to three International Oil Companies (IOCs) for over three years.
- Advising and successfully representing three companies engaging the manufacturing of cosmetics before the Court of Appeal of Tanzania.
- Appearing before the Court of Appeal in four tax cases, in all occasions upon securing leave to appear from the Chief Justice of the United Republic of Tanzania.
- Advising and representing two banks before the Court of Appeal of Tanzania on their various tax disputes.