US EditionTax Reforms: Guidelines on Advance Pricing Agreements in Nigeria – Pavestones Legal
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Tax Reforms: Guidelines on Advance Pricing Agreements in Nigeria – Pavestones Legal
BY ADERONKE ALEX-ADEDIPE AND EBIKENIYE BEST Tax Reforms – Guidelines on Advance Pricing Agreements in Nigeria Introduction On November 27, 2024, the Federal Inland Revenue Service (FIRS) issued the Guidelines on Advance Pricing Agreements (“the Guidelines”) pursuant to Section 8(1)(u) of the FIRS (Establishment) Act, 2007 and Regulation 9(12) of the Income Tax (Transfer Pricing) Regulations, 2018 to clarify the procedures and conditions for obta…
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