3 Articles
Transfer Pricing
All
Nigeria Tax Guide
Personal Tax
New Nigeria Tax Act 2025–2026
VAT
WHT
Tax Filing
Tax Tips
Transfer Pricing
Transfer Pricing
18 min
Transfer Pricing Documentation Requirements Under NTA 2025
What Nigerian companies must include in their transfer pricing documentation under the NTA 2025. Master File, Local File, CbCR — contents, deadlines, thresholds, and…
23 Mar 2026
Transfer Pricing
17 min
Arm’s Length Principle: How Nigerian Companies Must Price Related-Party Deals
How the arm’s length principle works under the NTA 2025. Transfer pricing methods, documentation, related-party definitions, penalties, and worked examples for Nigerian companies. When…
23 Mar 2026
Transfer Pricing
15 min
Transfer Pricing Under NTA 2025: Essential Guide for Multinationals
How the Nigeria Tax Act 2025 reshapes transfer pricing for multinationals. CFC rules, EBITDA caps, PE changes, and compliance steps explained clearly.
23 Mar 2026