Nigeria: Transfer Pricing

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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)...

WT

WTS Blackwoodstone

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

Effective January 1, 2025, the Federal Inland Revenue Service (FIRS) released its first-ever Guidelines on Advance Pricing Agreements ("APA Guidelines"), introducing a new compliance tool for eligible companies.

Danol Partners

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

President Bola Ahmed Tinubu signed the four tax bills into law on 26 June 2025. Two of the laws took effect from 26 June 2025 while the Nigeria Tax Act and the Nigeria Tax Administration Act will become effective on 1 January 2026.

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KPMG Nigeria

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

Nigeria has grappled with sustained inflationary pressures in recent years, exerting widespread effects across all sectors of the economy.

KN

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

Tax Reforms: Guidelines On Advance Pricing Agreements In Nigeria

PL

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

Highlights Of The Guidelines Letters Circulars And Notifications Issued In December 2025

Nigeria Commercial

AP

Advocaat Law Practice

Understanding Personal Income Tax Under The Nigerian Tax Act 2025

Adeola Oyinlade & Co

An Overview Of Nigeria's Tax Reform Acts: Key Changes & Implications For Individuals And Entities

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Lexworth Legal Partners

What The New Tax Reform Acts Mean For Business (Names) Owners In Nigeria

Compos Mentis Legal Practitioners

Tax Reform In Nigeria: Key Changes Under New Tax Acts

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The Trusted Advisors

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.

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

The Federal High Court (FHC or "the Court") Lagos Judicial Division has ruled, in the case between, BJ Pumping Services SA Panama (BJ Pumping or "the Company" or "the Appellant")...

KN

KPMG Nigeria

Beyond The Guidelines: Mitigating Transfer Pricing Risks In Nigeria

Transfer pricing has become a critical concern for multinational enterprises (MNEs) operating in Nigeria. The Federal Inland Revenue Service (FIRS) has intensified their focus on cross-border...

KN

KPMG Nigeria

Understanding Transfer Pricing Implications Of Intra-Group Business Structures

One of the highly contentious areas during a Transfer Pricing (TP) audit is the characterisation of related entities based on the functions performed, assets utilised and risks assumed...

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

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

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.

SA

S.P.A. Ajibade & Co.

Navigating The Complexities Of International Trade Law: Tips For Businesses

Navigating the complexities of international trade law can be difficult for businesses, especially in the presence of constantly changing government regulations in countries.

Nigeria International

TT

The Trusted Advisors

Trends In Nigeria's TP Audits And Implications For Taxpayers

Transfer Pricing (TP) audits are a key part of the activities of the tax authorities as audits afford them the opportunity to assess the level of taxpayers' compliance to extant TP laws and the arm's length principle.

Ai

Andersen in Nigeria

Tax Incentives, Transfer Pricing And Foreign Direct Investments In Nigeria

GlaxoSmithKline (GSK) recently announced a formal exit from Nigeria, which generated a lot of emotions in the country. It was seen by many as a fall out of how the economy...

KN

KPMG Nigeria

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

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?

The taxation of the digital economy has prompted tax administrations throughout the world to become more aggressive in their efforts to eradicate base erosion and profit-shifting activities...

Nigeria Technology

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KPMG Nigeria

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

It comes as no surprise that Nigerian entities are net recipients of intercompany loans from their related parties in other jurisdictions. Nigerian entities enter such financial...

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KPMG Nigeria

Transfer Pricing Audits In Nigeria: Proactively Considering Dispute Resolution Options

As the drive to increase government revenue continues in Nigeria, taxes have taken a bigger role in generation of the income to fund the budget.

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)

KN

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

Transfer Pricing Awareness Survey

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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

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