TRANSFER PRICING AND ITS IMPLICATIONS FOR MULTINATIONAL CORPORATIONS
- Project Research
- 1-5 Chapters
- Quantitative
- Simple Percentage
- Abstract : Available
- Table of Content: Available
- Reference Style: Available
- Recommended for : Student Researchers
- NGN 3000
Abstract:
This research explores the implications of transfer pricing for multinational corporations (MNCs) operating in Lagos State, Nigeria. The objectives are to: (1) assess how transfer pricing affects tax compliance and financial reporting, (2) evaluate its impact on intra-company transactions and profitability, and (3) analyze the challenges of implementing effective transfer pricing policies. A survey design was employed to collect data from financial managers and tax specialists in MNCs. The sample size, determined using Taro Yamane's formula, ensures statistical significance. Chevron Nigeria Limited was chosen as the case study due to its extensive use of transfer pricing in international operations. The reliability coefficient score of the survey was 0.90. Findings reveal that transfer pricing significantly impacts tax compliance, financial reporting, and profitability, although implementation challenges such as regulatory compliance and intercompany transaction complexity were noted. It is recommended that MNCs in Lagos State develop robust transfer pricing policies and seek expert guidance to navigate the complexities and enhance compliance and profitability.
Related Project Materials
AN INVESTIGATION OF THE NATIONAL YOUTH SERVICE CORPS PROGRAMME AND ITS EFFECT ON NATIONAL INTEGRATION IN NIGERIA
BACKGROUND OF THE STUDY
The government's planning and efforts are centered on development. However,...
AN EVALUATION OF INDEPENDENT NATIONAL ELECTORAL COMMISSION (INEC AND IT’S ROLE IN GENERAL ELECTION)
Abstract
This study evaluate the role of Independent National Electoral Commission (INEC) in general elections in Niger...
IMPACT OF ADULT EDUCATION ON COMMUNITY DEVELOPMENT
Abstract: The topic of this research is the impact of adult education on community development. This study aimed to explore how adult educatio...
OPTIMUM DESIGN OF WATER INTAKE TOWER FOR AN EARTH DAM
ABSTRACT
Water intake towers are typically tall, hollow, reinforced concrete structures and form entrance to reservoir outlet works. It i...
ANALYSIS OF TEACHERS’ PERCEPTION OF STRATEGIES FOR IMPROVING THE USE OF INSTRUCTIONAL MATERIALS IN AGRICULTURAL SCIENCE IN SENIOR SECONDARY SCHOOLS IN KANO STATE, NIGERIA
ABSTRACT
The study analysed teachers‟ perception of strategies for improving the use of instructional materials in agricultural science i...
FORMULATION STUDIES OF ACACIA SIEBERIANA GUM IN CHOROQUINE AND METRONIDAZOLE MATRIX TABLETS
ABSTRACT
The crude plant gum from African Acacia sieberiana was purified and investigated for use as a matrix excipient for chloroquine p...
THE ROLE OF EARLY CHILDHOOD EDUCATION IN REDUCING DIGITAL ADDICTION
ABSTRACT: This research examined the role of early childhood education in reducing digital addiction among young children. Objectives included...
THE IMPORTANCE OF WASTE MANAGEMENT TO ENVIRONMENTAL SANITATION
ABSTRACT
Sanitation is an important foundation for health, economic development and well-being hence waste management (Bartram &Cairn...
ASSESSMENT OF THE ROLE OF SOCIAL MEDIA IN RAISING AWARENESS ABOUT DOMESTIC VIOLENCE IN NIGERIA
ABSTRACT
Domestic violence is one of Nigeria’s most significant public health problems. It r...
AN APPRAISAL OF THE CONCEPT AND PRACTICE OF ECONOMIC INTEGRATION UNDER INTERNATIONAL LAW: A CASE STUDY OF ECOWAS
ABSTRACT
The partitioning and subsequent introduction of European colonial governance in West Africa with its policy of legitimate trade...
