Okanga Okanga, Associate at Streamsowers & Kohn in his article, The Single Contract Basis of International Corporate Taxation: A Review of Saipem v FIRS, examines the tax liability of nonresident companies in single contracts, otherwise known as turnkey projects. He reviews the Court of Appeal’s decision in Saipem v FIRS to the effect that where a turnkey contract is executed by multi-jurisdictional members of a consortium, in so far as the obligations of the individual members are related components of the same project, the entire contract will be taxable in Nigeria irrespective of where the obligations of each member of the consortium were discharged. Okanga advocates a more distilling approach, like in India, such that the substantive intent of the consortium participants, rather than description, will determine liability to tax.