Nigeria's Income Tax (Transfer Pricing) Regulations 2018: Conceptualizing the Elephant and “Plucking the Goose”
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DOI: 10.1017/s0021855320000108
Abstract: Abstract In 2015, the OECD gave the world a template to address base erosion and profit shifting and ensure that profit is taxed in the jurisdiction of value addition and / or where economic activities… read more here.
Keywords: nigeria income; transfer; transfer pricing; income tax ... See more keywords