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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
2
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.
3
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
4
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
5
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
6
 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.
7
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.
8
 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.
9
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.
10
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.
11
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
12
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
13
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.
14
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
15
(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.
16
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
17
 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.
18
 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.
19
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: perisuodema@lawyer.com
or
HEAD OFFICE ANNEX
First Floor,
No.14B Yaoundé Street,
Zone 6, Wuse,
Abuja,
Nigeria

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PROSPECTUS FOR THE AFRICA FELLOWSHIP PROGRAMME

  • 1. 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
  • 2. 2 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.
  • 3. 3 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
  • 4. 4 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
  • 5. 5 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
  • 6. 6  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.
  • 7. 7 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.
  • 8. 8  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.
  • 9. 9 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.
  • 10. 10 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.
  • 11. 11 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
  • 12. 12 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
  • 13. 13 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.
  • 14. 14 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
  • 15. 15 (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.
  • 16. 16 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
  • 17. 17  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.
  • 18. 18  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.
  • 19. 19 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: perisuodema@lawyer.com or HEAD OFFICE ANNEX First Floor, No.14B Yaoundé Street, Zone 6, Wuse, Abuja, Nigeria