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 of 31 participating countries. The country profiles contain up-to-date and harmonised information on key aspects of transfer pricing legislation, provided by these countries themselves.
You may view or download Nigeria’s Transfer Pricing Profile here.
Transfer Pricing (TP) professionals and TP functions of Multinational Entities (MNEs) operating in Nigeria (and the other 30 countries) will find these profile documents very useful as they project at a glance, up to date information on everything one needs to know about TP practices, legislations and compliance requirements in Nigeria and these other countries.