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The Tax Journal

Transfer pricing in a nutshell: Nigeria

Article by: Udo Udoma & Belo-Osagie Overview Prior to 2012, there was no comprehensive law regulating transfer pricing in Nigeria. General anti-avoidance rules (GAARs) were…

Transfer pricing methods in Greece

Article by: Fotodotis Malamas (Bernitsas Law) Accepted methods What transfer pricing methods are acceptable? What are the pros and cons of each method? All the…

Transfer pricing in a nutshell: Israel

Article by: Eyal Bar-Zvi (Herzog Fox & Neeman) Overview Israel’s transfer pricing regime is regulated under Section 85A (Section 85A) of the Israeli Tax Ordinance…