Impact of transfer pricing on revenue generation and debt profile in Nigeria

Ovie Ogidiaka; Eniola Samuel Agbi; Lateef Olumide Mustapha

doi:10.5897/JAT2021.0459

Journal of
Accounting and Taxation

Abbreviation: J. Account. Taxation
Language: English
ISSN: 2141-6664
DOI: 10.5897/JAT
Start Year: 2009
Published Articles: 208

Full Length Research Paper

Impact of transfer pricing on revenue generation and debt profile in Nigeria

Ovie Ogidiaka

Ovie Ogidiaka
Department of Accounting, Faculty of Management Sciences, Nigerian Defence Academy, Kaduna, Nigeria.
Search for this author on:
Google Scholar

Eniola Samuel Agbi

Eniola Samuel Agbi
Department of Accounting, Faculty of Management Sciences, Nigerian Defence Academy, Kaduna, Nigeria.
Search for this author on:
Google Scholar

Lateef Olumide Mustapha

Lateef Olumide Mustapha
Department of Accounting, Faculty of Management Sciences, Nigerian Defence Academy, Kaduna, Nigeria.
Search for this author on:
Google Scholar

Article Number - D57E0AB68836
Vol.14(2), pp. 112-117 , April 2022
https://doi.org/10.5897/JAT2021.0459

Received: 11 February 2021
Accepted: 23 June 2021
Published: 30 April 2022

References

Adum O (2015). The impact of transfer pricing on financial reporting: A Nigerian study. Research Journal of Finance and Accounting 6(16):208-218.

Akhidime E (2011). International transfer pricing regulation: Nigerian experience. Journal of Research in National Development 9(1):350-357

Aruomoaghe A, Atu O (2010). Multinational transfer pricing: Issues and effects on the Nigerian economy. The Nigerian Academic Forum 19(1):1-5.

Babatunde O (Leadership May 19, 2021). Nigeria's debt profile to hit N36.3trn as President Buhari seeks fresh N2.3trn loan. View

Barker J, Brickman S (2017). Transfer pricing as a vehicle in corporate tax avoidance. The Journal of Applied Business Research 33(1):9-16. Crossref

Budget (2020). Budget analysis and opportunities. View

Maya E (2015). Investigation: how mtn ships billions abroad, paying less tax in Nigeria. View

Income Tax (Transfer Pricing) Regulations (2018). Federal republic of Nigeria official gazette, 105(38):113-140. Available at: View

Income Tax (Transfer Pricing) Regulations, (2012). Federal republic of Nigeria official gazette pp. 815-839. Available at: View

Miller A, Oats L (2012). Principles of International Taxation (3rd ed.). Bloomsbury Publishing.

Obasi N (2015). The Impact of Transfer Pricing on Economic Growth in Nigeria. International Journal of Academic Research in Business and Social Sciences 5(12):127-138. Crossref

Odutola A (2019). How the Chinese are taking over Nigeria's economy. View

Olaoye A, Aguguom A (2017). A tax base erosion and profit shifting through transfer pricing: Evidence from Nigeria. Journal of Business Administration and Management Sciences Research 6(1):1-12.

Onyeukwu H (2007). Transfer pricing in the Nigerian context. selected works. View

Osho A, Efuntade A, Jemiseye-Dav R (2020). The impact of taxation on transfer pricing in Nigeria economy. International Research Journal of Finance and Economic pp. 1450-2887.

PWC (2018). Nigeria publishes new transfer pricing regulations: key changes you should know about (part 1). View

Sheppard L (2012). Transfer pricing is the leading edge of what is wrong with international tax. View

Taiwo O, Anthony C, Elizabeth S, Robert S (2013). The impact of Nigeria's new transfer pricing rules on multinational enterprises. View

Umoru H (2020). Nigeria's total debt now N 33trn. View

Urama N, Ekeocha Q, Iloh C (2018). Nigeria's debt burden: implications for human development. African Heritage Institution.

Vijayakumar S (2016). What's base erosion and profit sharing? View

Wong H, Nassiripour S, Mir R, Healy W (2011). Transfer price setting in multinational corporations. International Journal of Business and Social Science 2(9):10-14.