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
By: Adegite, Victor
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Contributor(s): Ogueri-Onyeukwu, Nwakaego.
Material type: 
ArticlePublisher: 2019Subject(s): PRECIOS DE TRANSFERENCIA | ACTIVOS INVISIBLES | PRINCIPIO DE PLENA COMPETENCIA | NIGERIA
In:
Tax Notes International v. 95, n. 2, July 8 2019, p. 137-139Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/2-3 (Browse shelf) | Available | OP 138-Bis/2019/95/2-3 |
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.
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