000			01526nab a2200277 c 4500
999			_c146788 _d146788
003			ES-MaIEF
005			20221122181014.0
007			ta
008			221122t2022 ne ||||| |||| 00| ||eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aOnyebezie, Ngozi _967218
245	1	0	_aRemunerating transactions involving intangibles _helectrónico _blearnings from a recent transfer pricing audit outcome in Nigeria _c Ngozi Benita Onyebezie
500			_aDisponible únicamente en formato electrónico
500			_aResumen
504			_aIncluye referencias bibliográficas
520			_aThere 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.
650		4	_aPRECIOS DE TRANSFERENCIA _948095
650		4	_aAUDITORIA _932215
650		4	_aTRANSACCIÓN TRIBUTARIA _959583
650		4	_aACTIVOS INVISIBLES _95175
650		4	_aADMINISTRACION TRIBUTARIA _97307
650		4	_aCONTRIBUYENTES _941169
650		4	_aNIGERIA _947834
773	0		_9168454 _oITPJ/2022/4 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 29, n. 4, 2022, p. 285-288
942			_cRE