Effectiveness of Transfer Pricing Regulation in Nigeria/FDI Drive.

      Аннотация: Most developing countries in Africa are facing acute economic challenges. It is envisaged that one of the way out for African countries with particular reference to Nigeria is the need for diversification of the economy and enhanced fiscal regime through an effective transfer pricing regulation. Obviously, the development of African economies is yearning for capital importation through the foreign direct investment model. However, the concept of transfer pricing regulation has come to the mitigation of the loss of revenue that belongs to the government by controlling the sharp practices of foreign investor that transverse the arm’s length principle. The question and issue is ”how effective are the Transfer Pricing Regulations in African countries in relation to Foreign Direct Investment drive?”This book has delved into the above problems and the contributions therein will be useful to students of law, taxation, accounting and economics in the Universities for undergraduate and post graduate programes. It is equally a value added piece to professional practitioners, corporate managers and government policy makers.

Ключевые слова: Transfer pricing, Transfer Pricing Regulation in Nigeria, FDI Drive