Itoro Etim is an associate and a member of the firm’s corporate and commercial team. Since joining the firm, he has been involved in a wide range of matters, including banking & finance, mergers & acquisition, private equity, fintech, data protection, and general corporate advisory matters.


2021Associate, Udo Udoma & Belo-Osagie
2020Trainee Associate, Streamsowers & Kohn
2017Intern, Attorney General’s Chambers, State Ministry of Justice, Akwa Ibom



2019Nigerian Law School, BL
2018University of Benin,  LL.B






Nigerian Bar Association
Chartered Institute of Arbitrators (United Kingdom)


Settlement of Trade Transactions through PAPSS In Nigeria: Use of Foreign Exchange provided by the CBN and Related Matters

September 25, 2023

In October 2021, the Central Bank of Nigeria (“CBN”) released the Guidelines on the Operations of Pan-African Payments and Settlement System PAPSS in Nigeria in relation to the settlement of intra-African trade transactions in goods. The objectives of the Pan-African Payments and Settlement System (the “PAPSS”) include facilitating the implementation of the African Continental Free […]

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Tax Trends: The Half-Year Wrap-Up

July 14, 2023

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Key Structuring Considerations for Foreign Institutions Lending to Nigerian Corporates and Financial Institutions

June 16, 2023

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Debt Factoring in Nigeria: Structuring, Legal and Regulatory Framework, and Key Considerations

June 15, 2022

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Withholding Tax Rates on Dividend, Interest and Royalty Payment to Residents of Nigeria Treaty Partners

May 31, 2022

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Chambers Fintech Global Practice Guide

April 19, 2022

Key trends and developments in the Fintech Sector have been identified and analysed by the UUBO Fintech team in an article published in the latest edition of the Chambers Fintech Global Practice Guide. The publication is a great resource for practitioners and investors in the ecosystem and highlights recent regulatory developments – including regulatory sandboxes, as […]

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Data Localization Laws: Nigeria, Practical Law Country Q&A

July 1, 2021

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