Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 2 of 2 for “"Transfer pricing regulations"”.
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An empirical investigation of transfer pricing regulations for Nigeria with a particular emphasis on the petroleum sector.
… investigates the adoption and implementation of transfer pricing regulations in Nigeria with a particular emphasis on the petroleum sector. It opportunely chose Nigeria as a case study of transfer pricing issues in developing countries as Nigeria was devising and implementing its own transfer …
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The effect of the Coca-Cola transfer pricing cases and selected shifts in the international tax regime on the determination of an arm's length price
… facing taxpayers with cross border interests. Transfer pricing and the arm's length calculation is central to this issue. The proposition is that corporate tax evasion scandals and demanding government budget deficits have led to global shifts in the international tax environment. This has …