NGWAFOR &PARTNERS is in collaboration with TEM & ASSOCIATES on issues concerning Telecommunications,

click on contract of  collaboration for more details


Dr Tem Dr Tem Emmanuel, like Professor Ephraim Ngwafor his bench mate, also took his first degree, Licence en Droit from the University of Yaoundé. With this background his knowledge and experience in both, the Common Law and the Civil Law cannot be gainsaid. After his first degree, Dr. Tem gained admission into two very prominent and prestigious institutions namely, Harvard Law School (USA) and the Cambridge University (UK) where he obtained the LL.M and PhD respectively. His appetite for knowledge drove him into another LL.M programme in the University of Pretoria (South Africa) where he took International Trade Law, Commercial Law, Mergers and Acquisitions. In fact he even went further and obtained a diploma in insolvency law in this same South African University. It is therefore not surprising that his first few steps led him into the academic world, where he taught law in the University of Ife in Nigeria and the University of Botswana. He is a Research Fellow in Brasenose College, Oxford.

Dr TEM and Pr E. N. Ngwafor
Dr TEM and Pr E. N. Ngwafor

This background was meant to prepare Dr. Tem Emmanuel for legal practice. Today, he is an advocate of the High Court of South Africa and also a member of the Cameroon Bar Association. His professional experience has been centred on Corporate, Telecommunications, Project and Structured Finance, and Tax, with an enviable list of multinational concerns in his curriculum vitae: he was legal officer for the First National Bank, USA, an Associate with Hermingway & Barnes, Boston, USA, Legal officer for the International Chamber or Commerce, Maritime Bureau, London, UK; Legal Counsel for National Hydrocarbons Company, Cameroon, Head of African Practice (Legal and Tax) in Arthur Andersen (south Africa), and was also once, Head of African Practice (Legal and Tax) for Sonnenberg Hoffmann Galombik(SHG).

As counsel he has participated in several international projects with multinational organisations. On Telecommunication, he has been very effective. His international tax and legal expertise was demonstrated in 2000 in Global Crossing Holdings Limited (‘Global Crossing’), the world’s first independent provider of global internet and long distance telecommunications services(based in Bermuda) when they began the process of extending their network to Africa;

His legal and tax services were also useful in helping the Mobile Telephone Networks Holdings (Ply) Ltd(MTN) in setting up an intermediary holding company from which MTN could launch its investments in Africa, and in this connection has helped to ensure tax efficiency of the cross-border financing of its investments, obtaining tax incentives ,and generally with setting up its operations in countries like Swaziland, Uganda, Nigeria , Rwanda and South Africa; Also, he participated generally in all MTN’s corporate matters; Dr. Tem provided legal and tax services to France Telecom to structure their investment in Mauritius , especially helping to ensure tax efficiency; He was senior transaction and Negotiation adviser for MTN Cameroon; He counselled on the Botswana taxation implications of the technical services agreement between France Telecom and Vista as well as commenting on the withholding tax, sales tax and employee tax implications of the agreement; He helped the world’s largest cellular operator by market capitalization, Vodacom to investigate why consumption tax (e.g. VAT,GST) were being charged on roaming charges incurred in 11 countries.

In 1998, Dr Tem advised Standard Chartered Bank in the provision of finances in excess of R1 billion to the Monex Ltd, the developers of Century City Shopping and office complex, located in Capetown , a project which still remains one of the largest single property developments in Africa; He counselled the South African Government in a PPP type transaction involving Firstrand Bank Limited and the South African Reserve Bank in developing and negotiating a rescue solution for Saambou Bank; He currently acts as adviser to the Liquidators of Leisurenet Holdings limited in relation to the Liquidation of that Company; He has also advised the South African Government in the disposal by Transnet Limited of its shares in M-Cell Limited to Ice Finance BV; He has assisted SHG in advising Siphumelele & Nozala on a number of corporate transactions and acquisitions including their investment and participation in the NEC consortium and Johnic, M-Cell, Cape Talk, Irvin & Johnson and PSG Bank; He has helped in advising Reygrand Investment Company Limited , an empowerment group which holds shares in the West Coast Casino License on its investment and shareholding position within the bid company as well as on aspects of corporate governance and administration for which services his firm did not charge.

Dr Tem has provided extensive legal services to Akulalwa Sarwhu Investments Empowerment Fund on a tender for the acquisition of the Transmed Pharmacies in a joint venture with the Clicks Group and other parties; Today, he provides legal services to Nozala Investments Limited, a Johannesburg-based women’s empowerment group, Siphumelele Investments Limited, have a significant interest in Fedics.

This uniform thread of concern and interest in Mining, Corporate Finance, Tax, Telecommunication, Structured and Project Finance has resulted in an entente and working agreement between Mr. Peter L. Briger , Professor Ephraim Ngwafor and Dr. Tem Emmanuel.The team, together with their Associates and Paralegals are committed to give clients, national and international, lasting satisfaction.

Dr. Tem Emmanuel / Mr. Peter L. Briger / Pr. E. N. Ngwafor
Dr. Tem Emmanuel / Mr. Peter L. Briger / Pr. E. N. Ngwafor

The services rendered by the Firm turn on Business Law in general. And in this connection, the Firm has played key roles in transactions concerning the following areas:
Special Areas of Practice
Corporate and Business Transactions
Oil and Gas, Mining, Energy
Intellectual Property
Litigation and Arbitration
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