Adegite, Victor
Transfer pricing and the right to use intangibles in Nigeria is the arm's - length principle at risk? / by Victor Adegite and Nwakaego Ogueri - Onyeukwu .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors discuss Nigeria's new transfer pricing regulations, focusing on how the rules treat transfers of the right to use intangible assets and whether the rules contradict the arm's-length principle.
PRECIOS DE TRANSFERENCIA
ACTIVOS INVISIBLES
PRINCIPIO DE PLENA COMPETENCIA
NIGERIA
Ogueri-Onyeukwu, Nwakaego
Tax Notes International 1048-3306 v. 95, n. 2, July 8 2019, p. 137-139
Transfer pricing and the right to use intangibles in Nigeria is the arm's - length principle at risk? / by Victor Adegite and Nwakaego Ogueri - Onyeukwu .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors discuss Nigeria's new transfer pricing regulations, focusing on how the rules treat transfers of the right to use intangible assets and whether the rules contradict the arm's-length principle.
PRECIOS DE TRANSFERENCIA
ACTIVOS INVISIBLES
PRINCIPIO DE PLENA COMPETENCIA
NIGERIA
Ogueri-Onyeukwu, Nwakaego
Tax Notes International 1048-3306 v. 95, n. 2, July 8 2019, p. 137-139