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24 August 2018

Transfer pricing, quasi equity loans: considerations for imputation of interest

August 24, 2018 Business Day, Headlines

The Nigerian Income Tax (Transfer Pricing) Regulations, 2012 lists the lending and borrowing of money as one of the transactions that should be conducted in a manner consistent with the arm’s length principle.   Inter-company financial transactions are quite common especially among multinational enterprises (MNEs). These kind of transactions include debt, guarantees, and quasi-equity loans […]

Transfer pricing, quasi equity loans: considerations for imputation of interest Read more at businessdayonline.com Transfer pricing, quasi equity loans: considerations for imputation of interest Transfer pricing, quasi equity loans: considerations for imputation of interest Read more at businessdayonline.com

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