Remunerating transactions involving intangibles electrónico learnings from a recent transfer pricing audit outcome in Nigeria Ngozi Benita Onyebezie
By: Onyebezie, Ngozi
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Material type: 
ArticleSubject(s): PRECIOS DE TRANSFERENCIA | AUDITORIA | TRANSACCIÓN TRIBUTARIA | ACTIVOS INVISIBLES | ADMINISTRACION TRIBUTARIA | CONTRIBUYENTES | NIGERIA
In:
International Transfer Pricing Journal v. 29, n. 4, 2022, p. 285-288Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2022/4-6 (Browse shelf) | Available | ITPJ/2022/4-6 |
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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.
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