TRANSFER PRICING AND ITS IMPLICATIONS FOR MULTINATIONAL CORPORATIONS
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- 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.
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