Nigeria: Transfer Pricing

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TEMPLARS Transcripts: Tax Digest | March 2026

The Nigeria Tax Act, 2025 (the "NTA") and the Nigeria Tax Administration Act, 2025 (the "NTAA") introduced a revised tax administration and enforcement framework applicable across Nigeria, including Lagos State.

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Templars

Tax Update: LIRS Issues Public Notices On The Enforcement Of Key Provisions Of The Nigeria Tax Administration Act, 2025

Both the Nigeria Tax Act, 2025 and the Nigeria Tax Administration Act, 2025 (the "NTAA") became effective on 1st January, 2026.

UU

Udo Udoma & Belo-Osagie

The Role Of Accredited Tax Agents Under The Nigeria Tax Administration Act, 2025

Nigeria's tax system is undergoing one of its most comprehensive reforms in decades. The Nigeria Tax Administration Act 2025 ("NTAA" or the "Act") represents a major step toward a more efficient, transparent, and technology-driven tax administration.

SP

SimmonsCooper Partners

Year-End Tax And Transfer Pricing Compliance In Nigeria: Navigating Risks, True-ups, And Regulatory Scrutiny.

Year-end tax compliance has assumed heightened significance for multinational enterprises (MNEs) operating in Nigeria, particularly in the context of increased enforcement activities by the Federal Inland Revenue Service (FIRS)...

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WTS Blackwoodstone

Nigeria's: New Transfer Pricing Guidelines: What Global Finance Teams Must Know In 2025

Danol Partners

Nigeria's New Tax Laws On Taxation Of Non-Resident Companies: Departing From International Standard Principle

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KPMG Nigeria

Transfer Pricing In An Inflationary Economy: Lessons For Nigerian Businesses By Victoria Taiwo And Omojo Adefila

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KPMG Nigeria

Transfer Pricing And Arm's Length Principle In International Taxation: The Nigerian Perspective

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SimmonsCooper Partners

Nigeria Tax Reform Bill – Nigeria's Further Response To Global Deal And Potential Implications On Nigeria Transfer Pricing Landscape

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KPMG Nigeria

Economic Implications Of Transfer Pricing Audits And Adjustments On Nigerian Business Performance

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KPMG Nigeria

Navigating FIRS's New APA Guidelines: Key Considerations For Taxpayers And The FIRS

KN

KPMG Nigeria

Tax Reform Updates Nigeria Plans To Introduce CFC Rules

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Udo Udoma & Belo-Osagie

Safe Harbour Rules And The Nigerian Transfer Pricing Regulation – A Critical Examination

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Alliance Law Firm

Regulation 7(5) On Intangibles And The Arm's Length Principle In Nigeria

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KPMG Nigeria

All You Need To Know About Nigeria's Newly Signed Tax Reform Acts

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Goldsmiths Solicitors

Understanding The Electronic Transmission Controversy: A Legal Analysis Of The Electoral Act Amendment Bill

Nigeria Government

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Olisa Agbakoba Legal (OAL)

Firs Imposes 10% Withholding Tax On Interest From Short-Term Instruments

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Stren & Blan Partners

Understanding Personal Income Tax Under The Nigerian Tax Act 2025

Adeola Oyinlade & Co

The 2026 CBN Fintech Report; Defining The Future Of Fintech In Nigeria

Nigeria Technology

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Pavestones Legal

Tax Reforms: Guidelines On Advance Pricing Agreements In Nigeria

On November 27, 2024, the Federal Inland Revenue Service (FIRS) issued the Guidelines on Advance Pricing Agreements ("the Guidelines") pursuant to Section 8(1)(u) of the FIRS...

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Pavestones Legal

Nigeria's APA Rules – A Mirror Reflection Of Global Practices Or Not?

Advance Pricing Agreements (APAs) are currently being discussed by most transfer pricing practitioners in Nigeria.

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KPMG Nigeria

Should SMEs In Nigeria Be Excluded From Transfer Pricing Requirements?

As Nigeria continues to navigate the complexities of international taxation, Small and Medium Enterprises (SMEs) are finding themselves at the crossroads.

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KPMG Nigeria

Nigeria's Guidelines For Advance Pricing Agreements: A Giant Step In The Right Direction?

The Federal Inland Revenue Service (FIRS or "the Service") recently issued the keenly awaited Guidelines on Advance Pricing Agreements (APA) via Information Circular No. 2024/006 on 27 November 2024.

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KPMG Nigeria

FHC Rules That FIRS Is Not Required To Give Reasons For Adopting A Particular Percentage Of Turnover As The Basis For The Taxation Of Foreign Companies

KN

KPMG Nigeria

Beyond The Guidelines: Mitigating Transfer Pricing Risks In Nigeria

KN

KPMG Nigeria

Understanding Transfer Pricing Implications Of Intra-Group Business Structures

Ai

Andersen in Nigeria

Transfer Pricing In Nigeria: Are You Audit Ready?

Ai

Andersen in Nigeria

Transfer Pricing Case Analysis: South Africa Revenue Service Vs ABD Limited - Implications For Nigeria

KN

KPMG Nigeria

Vision And Suggestions For Nigeria's Transfer Pricing Landscape (Part 1)

KN

KPMG Nigeria

Transfer Pricing Filings Migration From ETP Plat To Taxpro Max

Ai

Andersen in Nigeria

TEMPLARS Transcripts: Tax | March 2024

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Templars

Transfer Pricing Developments In Nigeria: Review Of 2023 And Outlook For 2024

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Andersen in Nigeria

Is The Nigerian Country-By-Country Reporting Regulations Extant?

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S.P.A. Ajibade & Co.

Transfer Pricing Filings Migration From ETP Plat To Taxpro Max

The Nigeria Transfer Pricing Regulations (NTPR) 2018 includes various compliance obligations for taxpayers, one of which is the filing of annual statutory Transfer Pricing (TP)...

Ai

Andersen in Nigeria

TEMPLARS Transcripts: Tax | March 2024

On 6 March 2024, the President of the Federal Republic of Nigeria, Bola Ahmed Tinubu, executed Policy Directives aimed at enhancing the investment climate in Nigeria.

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Templars

Transfer Pricing Developments In Nigeria: Review Of 2023 And Outlook For 2024

In recent years, Nigeria has been developing its Transfer Pricing (TP) regime to align with international standards and combat tax evasion.

Ai

Andersen in Nigeria

Is The Nigerian Country-By-Country Reporting Regulations Extant?

As 2023 winds down, the need for a thorough review of tax-related judicial decisions likely to significantly impact the 2024 tax atmosphere cannot be overstated.

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S.P.A. Ajibade & Co.

Navigating The Complexities Of International Trade Law: Tips For Businesses

Nigeria International

TT

The Trusted Advisors

Transfer Pricing In Nigeria

Transfer pricing is the amounts charged during intercompany transactions between related companies. It is the price paid for goods or services that are transferred from one unit of an organization...

Nigeria Transport

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The Trusted Advisors

Check Point Ltd V FIRS: The Potential Implications For The Nigerian Transfer Pricing Regime

Since the introduction of Transfer Pricing (TP) Regulations in Nigeria, there have been some significant events which have shaped the TP landscape...

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Andersen in Nigeria

TAT Rules That The Administrative Penalties Stipulated In The Country-By-Country Regulations, 2018 Are Illegal And Ultra Vires The Powers Of The FIRS

The Tax Appeal Tribunal (TAT or "the Tribunal") sitting in Lagos recently ruled in the case between Checkpoint Software Technologies B.V Nigeria Limited (CST or "the Company" or "the Appellant")...

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KPMG Nigeria

Transfer Pricing Regulations In Nigeria: Addressing Gaps And Fostering Compliance

The history of Transfer Pricing (TP) in Nigeria dates back to 2012 when the first Income Tax (Transfer Pricing) Regulations No. 1, 2012 was gazetted.

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KPMG Nigeria

Artificial Intelligence & Transfer Pricing: Can TP-AI Integration Be Achieved For TP Compliance?

Nigeria Technology

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KPMG Nigeria

Transfer Pricing Audits In Nigeria: Key Considerations For Foreign Intercompany Loan Arrangements

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KPMG Nigeria

Transfer Pricing Audits In Nigeria: Proactively Considering Dispute Resolution Options

Ai

Andersen in Nigeria

Andersen Nigeria – Reflecting On Six Years Of Making A Difference

Nigeria Accounting

Ai

Andersen in Nigeria

Regulatory Update: Key Provisions Of The Nigeria Finance Act 2023

PL

Pavestones Legal

Transfer Pricing Returns Filing In Nigeria: Are You Ready?

Ai

Andersen in Nigeria

Challenges Facing Transfer Pricing Regimes In Africa

Ai

Andersen in Nigeria

Transfer Pricing Awareness Survey (March 2023)

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KPMG Nigeria

Transfer Pricing Audits And The Implementation Of The Mutual Agreement Procedures In Nigeria

KN

KPMG Nigeria

Nigeria Transfer Pricing Regime: 2022 In Retrospect And Expectations For 2023

Ai

Andersen in Nigeria

Judicial Intervention In Tax Dispute Resolution

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Alliance Law Firm

A Case For Nigeria To Implement Advance Pricing Agreements In 2023

Ai

Andersen in Nigeria

A Case For A Revision To The Guidance On Intangibles In The Nigeria Transfer Pricing Regulations

Ai

Andersen in Nigeria

Transfer Pricing Audits In Nigeria: Key Takeaways For Taxpayers

Ai

Andersen in Nigeria

Transfer Pricing Returns Filing On The E-TP Platform: Things To Note

Ai

Andersen in Nigeria

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