Category Transfer Pricing

Transfer pricing in Nigeria: Basic Guide

What is transfer pricing? We can split the term “transfer pricing” into two parts; “transfer” and “pricing”. Transfer means to move an item from one place to another. Pricing is the total money estimated or agreed in exchange for an…

FIRS Revises Transfer Pricing Regulations

Federal Inland Revenue Service (FIRS) has revised the Transfer Pricing Regulations in Nigeria. First, the new scope of Transfer Pricing Regulations (TPR) includes related or associated transactions based on the provisions of Capital Gains Tax (CGT) Act and Value Added…