Nigeria's Federal Inland Revenue Service (FIRS) has issued Information Circular No. 2024/006 of 27 November 2024, which contains Guidelines on Advance Pricing Agreements (APAs). The guidelines cover the types of available APAs, including unilateral APAs, bilateral APAs, and multilateral APAs, the objectives of APAs, persons covered, eligibility, administration, stages of the APA process, etc. …