WTS in Nigeria

The contribution from Nigeria sheds light on the first transfer pricing decision of the Nigerian tax appeals tribunal and provides a brief outlook on what taxpayers should consider in view of their transfer pricing.

The VAT Act was one of the seven principal tax statutes amended by the Finance Act 2019 and came into force on 13 January 2020.

Updates on the finance act of Janurary 13 2020 , that introduced several changes to seven tax laws in Nigeria

Transfer Pricing in Nigeria

Overview of the recent amendments