Nigeria: Transfer Pricing

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

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

Conducting business in Nigeria may present a range of complexities, particularly for companies engaged in cross-border transactions.

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KPMG Nigeria

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

On November 27, 2024, the Federal Inland Revenue Service (‘the FIRS or the Service") issued the Advance Pricing Agreement (APA) Guidelines (the Guidelines) through Information Circular No. 2024/006, with an effective date of 1 January 2025.

KN

KPMG Nigeria

Tax Reform Updates Nigeria Plans To Introduce CFC Rules

The four bills, which form the backbone of Nigeria's ongoing tax reform efforts, have been passed by the House of Representatives and are awaiting passage by the Senate.

UU

Udo Udoma & Belo-Osagie

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

The transfer pricing regulations cover all transactions between ‘connected taxable persons' that could impact the profit or loss position of any of the parties...

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Alliance Law Firm

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

KN

KPMG Nigeria

Tax Reforms: Guidelines On Advance Pricing Agreements In Nigeria

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Pavestones Legal

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

KN

KPMG Nigeria

Should SMEs In Nigeria Be Excluded From Transfer Pricing Requirements?

KN

KPMG Nigeria

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

KN

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

Webinar: Evolving Global Investigations Landscape: Risk Management And Response Strategies For International Businesses In Africa

Worldwide Litigation

SB

Stren & Blan Partners

Failure To Accompany A Motion For Joinder With Necessary Supporting Documentation: Fatal Or Pardonable?

Nigeria Litigation

SA

S.P.A. Ajibade & Co.

CBN Guidelines On Digital Lending In Nigeria: Legal Obligations For Fintechs And Lenders

Nigeria Technology

Danol Partners

Senate Passes Proposed Tax Reform Bills

UU

Udo Udoma & Belo-Osagie

The Newly Approved Tax Reform Bill: A Voyage Into The Future Of Nigeria's Tax Allocation.

Gresyndale Legal

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

Nigeria's transfer pricing (TP) landscape is steadily evolving to keep pace with the local business environment and global dynamics. However, despite previous regulatory revisions...

KN

KPMG Nigeria

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?

SA

S.P.A. Ajibade & Co.

Navigating The Complexities Of International Trade Law: Tips For Businesses

Nigeria International

TT

The Trusted Advisors

Trends In Nigeria's TP Audits And Implications For Taxpayers

Ai

Andersen in Nigeria

Tax Incentives, Transfer Pricing And Foreign Direct Investments In Nigeria

KN

KPMG Nigeria

The FIRS Issues Guidelines On The Nature And Scope Of Tax Compliance Inquiry Processes

KN

KPMG Nigeria

Legal Implications Of The Decision Of The Tax Appeal Tribunal Declaring The Country-By-Country Reporting (CbCR) Regulations, 2018 Unconstitutional And Void

A

Alliance Law Firm

Transfer Pricing In Nigeria

Nigeria Transport

TT

The Trusted Advisors

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

Ai

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

KN

KPMG Nigeria

Transfer Pricing Regulations In Nigeria: Addressing Gaps And Fostering Compliance

KN

KPMG Nigeria

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

TT

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...

Ai

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")...

KN

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.

KN

KPMG Nigeria

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

Nigeria Technology

KN

KPMG Nigeria

Transfer Pricing Returns Filing In Nigeria: Are You Ready?

The Nigeria Transfer Pricing Regulations 2018 include various compliance obligations for taxpayers, one of which is the filing of annual statutory Transfer Pricing returns with the Federal Inland Revenue Service.

Ai

Andersen in Nigeria

Challenges Facing Transfer Pricing Regimes In Africa

Despite the significant progress made in the implementation and development of TP regimes in Africa, there are still some challenges being faced by tax payers and authorities.

Ai

Andersen in Nigeria

Transfer Pricing Awareness Survey (March 2023)

The TP regime officially began in Nigeria with the release and implementation of the Income Tax Regulations No. 1, 2012.

KN

KPMG Nigeria

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

It is no secret that in recent times the Federal Inland Revenue Service has become more aggressive in the audit of multinational enterprises.

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

Transfer Pricing Awareness Survey

KN

KPMG Nigeria

Nigeria's Transfer Pricing Regulations - Key Steps To Annual Compliance

KN

KPMG Nigeria

Nigeria's Tax And Regulatory Landscape - 2021 In Retrospect And Outlook For 2022

KN

KPMG Nigeria

An Analysis Of Key Developments In 2021 And Their Implications For Nigeria's Transfer Pricing Practice In 2022

KN

KPMG Nigeria

A Review Of Recent Transfer Pricing Developments In Nigeria And The Outlook For 2022

Ai

Andersen in Nigeria

The Cost-Plus Business Model And Nigerian Tax Considerations

Ai

Andersen in Nigeria

Transfer Pricing Audits: Treatment Of Intangibles By The Nigerian Tax Authorities

Ai

Andersen in Nigeria

An Overview Of The Economic Impact Of The Coronavirus Pandemic In Nigeria

KN

KPMG Nigeria

A Review Of The FIRS E-TP Filing Experience

KN

KPMG Nigeria

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