Nigeria: Transfer Pricing

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Article
Navigating Transfer Pricing For Startups And Tech Companies: A Nigerian Perspective By Victoria Taiwo And Omojo Adefila
Nigeria’s startup ecosystem has established itself as one of the most dynamic in Africa. Despite global headwinds in venture capital markets, funding into African technology companies remained significant in 2024, with Partech reporting that US$3.2 billion was invested across the continent, much of it concentrated in Lagos, a city that now ranks among the leading global hubs for technology talent and entrepreneurial activity.
Nigeria Tax
KN
KPMG Nigeria
Article
Management Fees In Nigeria: Is It At Arm’s Length Or An Automatic Red Flag?
Management fees are a common feature of intra-group arrangements within multinational enterprises (MNEs), reflecting charges for services provided by a parent company or related entity to its subsidiaries. These services are typically designed to promote operational efficiency, ensure consistency in group-wide policies, and allow group entities to benefit from centralized expertise.
Nigeria Tax
KN
KPMG Nigeria
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