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.

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

Multinational Enterprises (MNEs) now operate beyond their countries of residence.

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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

The recent developments in the international taxation have significantly impacted Nigeria's Transfer Pricing (TP) landscape.

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KPMG Nigeria

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.

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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

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Pavestones Legal

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

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KPMG Nigeria

Should SMEs In Nigeria Be Excluded From Transfer Pricing Requirements?

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KPMG Nigeria

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

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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

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KPMG Nigeria

Beyond The Guidelines: Mitigating Transfer Pricing Risks In Nigeria

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KPMG Nigeria

Understanding Transfer Pricing Implications Of Intra-Group Business Structures

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Andersen in Nigeria

Taxation In Nigeria: A Review Of The Newly Approved VAT Formula

Gresyndale Legal

Setting Up A Solar Business In Nigeria: A Complete Guide To Registration, Certification And Compliance

Adeola Oyinlade & Co

Contracts With Statutory Flavour: The Court Of Appeal Case Of C.B.N v Adani Mega System Limited (2025) And The "Additional Jurisdiction" Of The Federal High Court

Nigeria Government

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G ELIAS

The Nigerian Tax Reform Acts: Echoes And Outcomes For The Merger, Acquisition, And Private Equity Market

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Duale Ovia & Alex-Adedipe

Emerging Issues On The Admissibility Of Electronic Evidence In Nigeria: An Examination Of Notable Judicial Authorities

Nigeria Litigation

Compos Mentis Legal Practitioners

Transfer Pricing In Nigeria: Are You Audit Ready?

As the 30 June Transfer Pricing (TP) returns filing deadline approaches, taxpayers and consultants are occupied with ensuring that their Related Party Transactions (RPTs) are well-documented...

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Andersen in Nigeria

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

The case of South Africa Revenue Service vs ABD Limited (ABD) provides insight on critical aspects of transfer pricing, that resonate beyond South Africa's borders, particularly for Nigeria.

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KPMG Nigeria

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...

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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)...

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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.

Navigating The Complexities Of International Trade Law: Tips For Businesses

Nigeria International

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The Trusted Advisors

Trends In Nigeria's TP Audits And Implications For Taxpayers

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Andersen in Nigeria

Tax Incentives, Transfer Pricing And Foreign Direct Investments In Nigeria

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KPMG Nigeria

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

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KPMG Nigeria

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

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Alliance Law Firm

Transfer Pricing In Nigeria

Nigeria Transport

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The Trusted Advisors

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

Ai

Andersen in Nigeria

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

The Federal Inland Revenue Service (FIRS) has released guidelines to provide clarity regarding the nature and extent of inquiries related to desk examinations, tax audits, tax investigation...

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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 most ironic scenario played out on the 17th of August 2023 at the Tax Appeal Tribunal (Lagos Zone) ("TAT") when the TAT, a tribunal created under the Federal Inland Revenue Service (FIRS) Establishment Act 2007...

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Alliance Law Firm

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...

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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

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KPMG Nigeria

Andersen Nigeria – Reflecting On Six Years Of Making A Difference

I vividly remember six years ago when I received a call from a former colleague that someone wanted to meet with me to discuss a business opportunity. At the time, I was an Associate...

Nigeria Accounting

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Andersen in Nigeria

Regulatory Update: Key Provisions Of The Nigeria Finance Act 2023

In our previous article, we highlighted some key provisions of the Nigeria Finance Bill 2022 (the "Bill"). In a final move by former President Mohammadu Buhari, the Bill...

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Pavestones Legal

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.

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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.

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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

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KPMG Nigeria

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

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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

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KPMG Nigeria

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

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KPMG Nigeria

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

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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

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