TRANSFER PRICING & BUSINESS PROFIT TAXATION OF MULTINATIONAL COMPANIES IN NIGERIA
CHAPTER ONE INTRODUCTION 1.1 Background to the Study Transfer pricing constitute the price determined for the sale of goods and services between a related and controlled organization. An illustration is when a subsidiary firm sells goods to a parent organization. When the parent organization pays for the goods the cost paid by the parent firm constitutes the transfer price. Legal entities which operate under the control of a single corporation ...
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