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 |
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| OP 138-Bis/2019/95/2 Tax Notes International | OP 138-Bis/2019/95/2-1 Hyperinflaction in Argentina | OP 138-Bis/2019/95/2-2 A transactional approach tor parent debt guarantee fees | OP 138-Bis/2019/95/2-3 Transfer pricing and the right to use intangibles in Nigeria | OP 138-Bis/2019/95/3 Tax Notes International | OP 138-Bis/2019/95/3-1 Who's afraid of deemed repatriations? | OP 138-Bis/2019/95/3-2 How does Luxembourg's new permanent establishment provision affect tax treaties ? |
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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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