Defensible pricing for related-party transactions, backed by documentation that meets current requirements.
Transactions between group companies attract close attention from tax authorities. Nigeria's transfer pricing rules expect pricing to reflect arm's length terms and to be well documented. Weak documentation can lead to adjustments and lengthy disputes.
We help you set sound policies, benchmark your transactions and prepare documentation. If the authorities raise questions, we support you through audit and resolution.
Policies for goods, services, financing and intangibles that reflect how value is created in your group.
Comparable analyses that support the arm's length nature of your related-party pricing.
Preparation of local file documentation and related declarations under current rules.
Help with notifications and reporting for groups within scope of country-by-country requirements.
Processes that apply your policy consistently through the year, not just at year-end.
Support during tax authority reviews, including responses, meetings and negotiation.
We map functions, assets and risks across your group to see where value is created.
We select appropriate methods and agree pricing that reflects arm's length terms.
We prepare documentation and filings supported by current benchmarking.
We review results through the year and support you if the authorities raise queries.
Nigeria's rules can apply to transactions between connected persons, including some domestic arrangements. We can help you confirm which of your transactions are in scope.
Many groups refresh comparables every few years and update financial data annually. Significant business changes may need a fresh analysis sooner.
They may propose an adjustment. Strong documentation improves your position, and we can support you through objection, negotiation or appeal.
Talk to our tax team about what the reforms mean for your business and how to prepare.
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Partner, Transfer pricing
