Olaniwun Ajayi LP

April 22, 2025

A Review of the FIRS Advance Pricing Guidelines 2024

A Review of the FIRS Advance Pricing Agreements Guidelines 2024

Nigeria has activated its Advance Pricing Agreement (APA) regime. The Federal Inland Revenue Service (the Service) released detailed APA Guidelines on 27 November 2024, and they took effect on 1...

August 5, 2021

CBN GUIDELINE ON SHARED SERVICES AGREEMENT

In a new introduction to the legal provisions governing the transfer pricing activities of companies, the Central Bank of Nigeria introduced a Guideline on Shared Services Agreements to apply to...

May 5, 2020

TP

Navigating Transfer Pricing Concerns in the Covid Season

In its latest Interim Economic Outlook of March 2020, the Organisation for Economic Co-operation and Development (OECD) warns that the COVID-19 Pandemic (“the Pandemic” or “the Virus”) is the global...

April 22, 2025

A Review of the FIRS Advance Pricing Guidelines 2024

A Review of the FIRS Advance Pricing Agreements Guidelines 2024

Nigeria has activated its Advance Pricing Agreement (APA) regime. The Federal Inland Revenue Service (the Service) released detailed APA Guidelines on 27 November 2024, and they took effect on 1...

August 5, 2021

CBN GUIDELINE ON SHARED SERVICES AGREEMENT

In a new introduction to the legal provisions governing the transfer pricing activities of companies, the Central Bank of Nigeria introduced a Guideline on Shared Services Agreements to apply to...

May 5, 2020

TP

Navigating Transfer Pricing Concerns in the Covid Season

In its latest Interim Economic Outlook of March 2020, the Organisation for Economic Co-operation and Development (OECD) warns that the COVID-19 Pandemic (“the Pandemic” or “the Virus”) is the global...