Nigeria - New Transfer Pricing Regulations: Prospects and Challenges
- Abdulateef Olatunji Abdulrazaq
- International Transfer Pricing Journal, 2013 (Volume 20), No 6
- 30 October 2013
The author analyses the first Nigerian transfer pricing regulations, issued by the tax authorities in 2012. Also considered are future prospects and challenges for taxpayers and tax professionals in the field of transfer pricing.