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Uncertainty regarding transfer pricing and Country-by-Country Reporting in Nigeria by Gali Aka

By: Aka, Gali.
Material type: ArticleArticlePublisher: 2020Subject(s): PRECIOS DE TRANSFERENCIA | NIGERIA | INFORMES PAÍS POR PAÍS In: Tax Notes International v. 100, n. 3, October 19, 2020, p. 401-409Summary: In this article, the author discusses Nigeria’s transfer pricing and country-bycountry reporting regulations, focusing on the questionable legality of some of the provisions and discussing other concerns that may result in taxpayer uncertainty.
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Resumen.

In this article, the author discusses Nigeria’s transfer pricing and country-bycountry reporting regulations, focusing on the questionable legality of some of the provisions and discussing other concerns that may result in taxpayer uncertainty.

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