Nigeria

Taiwo Okunade (), Joseph Alatishe (), Arowolo Oluseye and Udo Abarikwu

A chapter in Intangibles in the World of Transfer Pricing, 2021, pp 549-551 from Springer

Abstract: Abstract The primary legal framework for transfer pricing in Nigeria is the Income Tax (Transfer Pricing) Regulation 2018 (“TP Regulations”). The TP Regulations were made in exercise of powers conferred on the Minister of Finance by the Federal Inland Revenue Service (Establishment) Act 2007.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-73332-6_36

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DOI: 10.1007/978-3-319-73332-6_36

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