Nigeria: Transfer Pricing

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Article
An Overview Of The Tax Treatment Of Collective Investment Schemes Under The Nigeria Tax Act 2025 And The Nigeria Tax Administration Act 2025
Nigeria's tax landscape has transformed with the Nigeria Tax Act 2025 and Nigeria Tax Administration Act 2025, introducing a comprehensive framework for collective investment schemes. These reforms consolidate previously fragmented tax provisions, exempt dividends from authorised CISs, and create greater certainty for fund managers, trustees, and investors in Nigeria's capital markets.
Nigeria Tax
UU
Udo Udoma & Belo-Osagie
Article
Advance Pricing Agreements And Transfer Pricing Audits In Nigeria: A Cost-Benefit Analysis For Taxpayers
In recent years, transfer pricing (TP) has emerged as a significant concern for multinational enterprises (MNEs) operating in Nigeria. With the Nigeria Revenue Service (NRS) (formerly Federal Inland Revenue Service) intensifying efforts to generate revenue through taxation, taxpayers face heightened scrutiny, prolonged audits, and increasing risk of double taxation.
Nigeria Tax
KN
KPMG Nigeria
Article
Intra-group Financing In Nigeria: Pertinent Points To Note
Intra-group financing arrangement, particularly interest-bearing loan arrangements, have long been one of the foremost tax planning strategies adopted by multinational enterprises to shift profits from one jurisdiction to another. As a result, tax authorities globally tend to scrutinize these arrangements under transfer pricing rules to ensure that the terms of these transactions are at arm’s length.
Nigeria Tax
KN
KPMG Nigeria
Article
Navigating Transfer Pricing For Startups And Tech Companies: A Nigerian Perspective By Victoria Taiwo And Omojo Adefila
Nigeria’s startup ecosystem has established itself as one of the most dynamic in Africa. Despite global headwinds in venture capital markets, funding into African technology companies remained significant in 2024, with Partech reporting that US$3.2 billion was invested across the continent, much of it concentrated in Lagos, a city that now ranks among the leading global hubs for technology talent and entrepreneurial activity.
Nigeria Tax
KN
KPMG Nigeria
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