Nigeria: Transfer pricing update, CbC reporting | KPMG Global
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Nigeria: Transfer pricing update, including country-by-country reporting

Nigeria: Transfer pricing update, CbC reporting

Changes concerning the transfer pricing environment in Nigeria reflect an effort by the government to model the Nigerian transfer pricing regime after global “best practices.”


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In this regard, transfer pricing developments in Nigeria include:

  • Revision of the transfer pricing regulations
  • Implementation of country-by-country (CbC) reporting rules and the automatic exchange of information
  • Review of Nigerian model tax convention


Read a July 2018 report [PDF 782 KB] prepared by the KPMG member firm in Nigeria

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