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.
ABSTRACT
This study is on impact of computerization in a banking industry (a case study of United Bank...
ABSTRACT: Strategies for Promoting Digital Citizenship in Vocational Training examines approaches to fostering responsible and ethical use of digit...
ABSTRACT
It is known especially in recent times that the media serve the public directly as a so...
ABSTRACT
This study attempted to investigate the effects of single-parenthood on the academic performance of secondary...
BACKGROUND OF THE STUDY
This project comes up as a result of the observation made about ways that publi...
ABSTRACT
Medicinal plants are the local heritage with global importance plants and plant based medicaments are the b...
ABSTRACT
This work is about an evaluation of the role of government in solving housing problems in Anam...
EXCERPT FROM THE STUDY
BACKGROUND TO THE STUDY
The Covid-19 pandemic, which had a catastrophic effect on a worldwide scale, pr...
ABSTRACT
The subject of Customer Relationship marketing, Customer Satisfaction and Cus...