Nigerian transfer pricing rules are still in their relative infancy, but taxpayers must take adequate steps to prepare now if they are to effectively identify risk areas and plan with both the company policy and the prospect of audit in mind. Victor Adegite of KPMG Nigeria provides an overview and looks at what lessons can be learnt from experiences around the world.
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While successful pillar two implementation will require collaboration across all units, a combination of internal and external tax advice is at the centre of the effort