Agbo, Elias Igwebuike (2024) Transfer Pricing Development For Taxation Purposes: Africa As The Focal Point. Innovations, 77. pp. 1678-1694.
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Abstract
Transfer pricing carried out with taxation as the motive refers to some communal exercise inside the wide domain of global taxation. It is aimed at shaping the tax foundation of the countries that get associated with multinational transactions, but has ever an issue that is controversial. Current governmental and general worries regarding tax dodging have animated the criticisms of the recent regulations and controversies concerning the plans for substitutes. This paper investigated the general grasp of the fundamentals of transfer pricing have evolved especially in Africa. This work employed conventional realities and appraisal of related literature. Although it observed a handful of challenges militating against the application of transfer pricing regulations, it noticed some progress and a measure of resilience to the employment of the arm’s length guideline. It recommends that African governments ought to be more resolute in making sure that the taxable incomes of multinational companies are not diverted away from their jurisdictions artificially; they should insist that the tax foundations announced by the companies in their territories reflect the profitable activities carried out in them.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Management and Social Sciences |
| Depositing User: | mrs chioma hannah |
| Date Deposited: | 15 Oct 2025 15:25 |
| Last Modified: | 15 Oct 2025 15:25 |
| URI: | http://eprints.gouni.edu.ng/id/eprint/5571 |
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