Introduction In the realm of international business, transfer pricing plays a pivotal role in determining how multinational enterprises (MNEs) allocate costs and profits across their
Earlier in 2019, the Central Bank of Nigeria (CBN) issued an Exposure Draft of its Guidelines on Shared Service Arrangements for Banks and Other Financial
The Tax Appeal Tribunal (TAT) sitting in Lagos, recently ruled in its first Transfer Pricing (TP) case, in favor of the Federal Inland Revenue Service
The Organization for Economic Cooperation and Development (OECD) has published updated versions of transfer pricing country profiles (TPCP), reflecting the current transfer pricing legislation and practices
You would recall that in November last year, the Organisation for Economic Cooperation and Development (OECD) and the G20 leaders endorsed the Base Erosion and
