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Transfer pricing electrónico recent developments and overview of digital taxation in Africa Abdulateef Olatunji Abdulrazaq

By: Abdulrazaq, Abdulateef Olatunji .

Material type: Article

ArticleSubject(s): PRECIOS DE TRANSFERENCIA

| LEGISLACION

| DESARROLLO ECONOMICO

| POLITICA FISCAL

| ECONOMÍA DIGITAL

| JURISPRUDENCIA

| NIGERIA

In: International Transfer Pricing Journal v. 29, n. 4, 2022, p. 273-278Summary: This article describes recent developments in transfer pricing with regard to legislation, tax practice and case law in Nigeria. Next, it addresses digital taxation in various African countries.

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Recursos electrónicos	IEF	IEF	ITPJ/2022/4-1 (Browse shelf)	Available		ITPJ/2022/4-1

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Previous	ITPJ/2022/3-8 Applying the AOA to a PE that performs services	ITPJ/2022/3-9 The arm’s length principle and equity dispositions	ITPJ/2022/4 International Transfer Pricing Journal	ITPJ/2022/4-1 Transfer pricing	ITPJ/2022/4-2 Court decision in General Motors Uruguay	ITPJ/2022/4-3 The emerging doctrine of “commercial rationality” in transfer pricing inquiries	ITPJ/2022/4-4 Transfer pricing aspects of sanctions against countries	Next

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This article describes recent developments in transfer pricing with regard to legislation, tax practice and case law in Nigeria. Next, it addresses digital taxation in various African countries.

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Transfer pricing electrónico recent developments and overview of digital taxation in Africa Abdulateef Olatunji Abdulrazaq

By: Abdulrazaq, Abdulateef Olatunji.

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By: Abdulrazaq, Abdulateef Olatunji .