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)


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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