OrbitaxNigeria Publishes New Transfer Pricing Documentation Guidelines, Text of 2018 Regulations, and Declaration and Disclosure Forms for 2018
|Approved Changes|Nigeria
Nigeria's Federal Inland Revenue Service (FIRS) has updates its Transfer Pricing Resources webpage with the publication of the Guidelines on Transfer Pricing Documentation (Information Circular No. 2018/03) and the full text of the Income Tax (Transfer Pricing) Regulations 2018, which introduced new Master and Local file requirements, among other changes ({News-2018-08-31/A/6-previous coverage…
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