Okanga Okanga

Okanga is an associate in the Tax Group of our Toronto office. His practice comprises tax controversy & litigation and domestic & cross-border tax advisory. Prior to joining Osler, Okanga practised law within and outside Canada, specialising in both dispute resolution and business law consulting.

Okanga holds LLM & PhD degrees from Dalhousie University, researching mainly international tax and international trade law. He has regularly authored law papers, taught international tax at Dalhousie University, and consulted on international tax policy with a major international organisation.

Representative Work

  • Mevotech LP

    Penfund in connection with TorQuest’s acquisition of Mevotech

  • Xos

    Xos in its business combination with ElectraMeccanica

Community Involvement

  • Dalhousie Law Graduate Society, President (2020 – 2021)
  • Alumni Engagement Committee, Schulich School of Law, Dalhousie University, Member (2020/2021)
  • Graduate Studies Committee, Schulich School of Law, Dalhousie University, Member (2020/2021)

Speaking and Writing

Published Work

Lower Income Countries’ Ongoing Quest for International Tax Justice: A Case Study of the OECD’s Tax Allocation Proposal
Canadian Business Law Journal, 2022

Effective Taxation in Africa: Confronting Systemic Vulnerability through Inclusive Global Tax Governance
African Journal of Int’l Economic Law, Mar 10, 2022

Testing for Consistency: Certain Digital Tax Measures and WTO Non-discrimination
Journal of World Trade 55:1 104 · Feb 1, 2021

Trust and Efficiency in Tax Administration: The Silent Role of Policy-Based Legitimate Expectation in Nigeria
Journal of Tax Administration, Feb 1, 2021

Intangibles and Transfer Pricing Regulation in Nigeria: An Exposition
SSRN, Apr 8, 2020

The Single Contract Basis of International Corporate Taxation: a Review of Saipem v. FIRS
Gravitas Review of Business and Property Law, Dec 1, 2018



  • Dalhousie University – Schulich School of Law, PhD, Tax Law/Policy
  • Dalhousie University – Schulich School of Law, LLM, International Trade Law and Tax Law
  • Nigerian Law School, Abuja, BL, Law
  • University of Nigeria, LLB, Law


  • English

Professional Affiliations

  • Canadian Bar Association
  • Ontario Bar Association
  • Canadian Tax Foundation
  • Canadian Association of Black Lawyers
  • Nigerian Bar Association