Abstract
The primary legal framework for transfer pricing in Nigeria is the Income Tax (Transfer Pricing) Regulation 2018 (“TP Regulations”). The TP Regulations were made in exercise of powers conferred on the Minister of Finance by the Federal Inland Revenue Service (Establishment) Act 2007.
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Notes
- 1.
Nigeria’s National Office for Technology Acquisition and Promotion Act, Cap. N62, Laws of the Federation of Nigeria, 2004.
References
Income Tax (Transfer Pricing) Regulations. (2018).
Laws of the Federation of Nigeria Nigeria’s. (2004). National Office for Technology Acquisition and Promotion Act, Cap. N62.
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Okunade, T., Alatishe, J., Oluseye, A., Abarikwu, U. (2021). Nigeria. In: Heidecke, B., Hübscher, M.C., Schmidtke, R., Schmitt, M. (eds) Intangibles in the World of Transfer Pricing. Springer, Cham. https://doi.org/10.1007/978-3-319-73332-6_36
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DOI: https://doi.org/10.1007/978-3-319-73332-6_36
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