OrbitaxNew transfer pricing regulations introduced
|Approved Changes|Nigeria
On 22 October 2012, Nigeria released new Transfer Pricing Regulations (TP Regulations) which apply retroactively as of 2 August 2012. The TP Regulations provide that all transactions between connected parties should be at arm's length. The most important aspects of the TP Regulations are summarized below.
| - | The scope of the TP R… |
