Nigeria: Tax Appeal Tribunal applies Court of Appeal decision on recharges by non-resident companies
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Emerging Trends in Transfer Pricing
Transfer pricing (TP) disputes have always posed challenges to multinational enterprises (MNEs) and tax authorities. The interpretation and implementation of arm’s length principles, the backbone of TP regulations, have led to an increasing number of TP disputes across the globe. This article considers emerging trends, emphasising the critical role of TP expert witnesses in any TP dispute.
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