Onyebezie, Ngozi
Remunerating transactions involving intangibles learnings from a recent transfer pricing audit outcome in Nigeria electrónico / Ngozi Benita Onyebezie
Disponible únicamente en formato electrónico
Resumen
Incluye referencias bibliográficas
There is an ongoing wave of transfer pricing audits in Nigeria at the moment, with the tax authorities scrutinizing big-ticket related-party transactions, often with a transfer pricing adjustment as the outcome. This article discusses aspects of a recent transfer pricing audit case, with a focus on intangibles, and highlights what taxpayers need to know in preparing a defence, as well as providing viable solutions for when there is divergence of opinions between the taxpayer and the tax administration.
PRECIOS DE TRANSFERENCIA
AUDITORIA
TRANSACCIÓN TRIBUTARIA
ACTIVOS INVISIBLES
ADMINISTRACION TRIBUTARIA
CONTRIBUYENTES
NIGERIA
International Transfer Pricing Journal 1385-3074v. 29, n. 4, 2022, p. 285-288
Remunerating transactions involving intangibles learnings from a recent transfer pricing audit outcome in Nigeria electrónico / Ngozi Benita Onyebezie
Disponible únicamente en formato electrónico
Resumen
Incluye referencias bibliográficas
There is an ongoing wave of transfer pricing audits in Nigeria at the moment, with the tax authorities scrutinizing big-ticket related-party transactions, often with a transfer pricing adjustment as the outcome. This article discusses aspects of a recent transfer pricing audit case, with a focus on intangibles, and highlights what taxpayers need to know in preparing a defence, as well as providing viable solutions for when there is divergence of opinions between the taxpayer and the tax administration.
PRECIOS DE TRANSFERENCIA
AUDITORIA
TRANSACCIÓN TRIBUTARIA
ACTIVOS INVISIBLES
ADMINISTRACION TRIBUTARIA
CONTRIBUYENTES
NIGERIA
International Transfer Pricing Journal 1385-3074v. 29, n. 4, 2022, p. 285-288