ARTICLE · 10 JULY 2018

Cost Contribution Arrangements ("CCAs")

Deloitte Nigeria

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The last six years have witnessed significant efforts by Nigeria to align its domestic tax laws and regulations with international initiatives on modernization of its tax principles and enhancement...

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Deloitte Nigeria

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Managing conflicts between domestic laws and adopted international tax guidelines and best practices in Nigeria

The last six years have witnessed significant efforts by Nigeria to align its domestic tax laws and regulations with international initiatives on modernization of its tax principles and enhancement of transparency and disclosure requirements. These efforts included the introduction of Income Tax (Transfer Pricing) Regulations No.1 in August 2012 ("TP Regulations"), which adopted international best practices for determining the arm's length/market value of transactions between related parties. Nigeria has also been participating in global initiatives aimed at tackling tax evasion and tax revenue leakages.

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