Authors: Sharon Juwah & Ibukunoluwa Adebara Keywords: Taxation, Arbitration, Dispute Resolution Introduction The Court of Appeal seemed to have set the records straight in its popular 2016 judgment of Esso Petroleum v NNPC[1] on the non-arbitrability of tax-related matters- its stance being that tax-related matters are not arbitrable. A dilemma is however created by the fact that …