Transfer Pricing

Transfer pricing remains one of the most complex areas of tax compliance, and one of the most scrutinised. In Nigeria, increased regulatory focus has led to more audits, stricter enforcement, and growing documentation demands. At Forvis Mazars, we provide practical, cross-border support to help you manage transfer pricing risks confidently and remain compliant with evolving expectations.

The Nigerian tax authority continues to increase oversight of transfer pricing practices, particularly for mid-sized and large businesses. More audits, tighter reporting rules, and steeper penalties are driving the need for robust transfer pricing strategies.

Our Approach

With experts in over 100 countries, we bring a coordinated, cross-border approach to transfer pricing; one that reflects local regulatory developments, international tax frameworks, and industry best practices.

We take a proactive, transparent approach to transfer pricing. Our teams combine technical depth with practical insight to deliver solutions that align with your commercial goals, while meeting local and international compliance requirements.

We don't just build solutions, we build confidence, empowering our clients to thrive in a complex transfer pricing landscape, with transparency, expertise, and unwavering commitment to their success.

Our transfer pricing offering includes end-to-end support across:

• Transfer pricing compliance filing
• Preparation of Transfer pricing documentation (master file, local files, and country-by-country reporting)
• Strategic advice on all aspect of transfer pricing and international tax
• Economic and benchmarking analyses
• Representation in audits and dispute resolution
• Assistance with Advance Pricing Agreements (APAs) and Mutual Agreement Procedures (MAPs)
• Transfer pricing Health Checks and diagnostics
• Bespoke training for in-house teams

Contact us to learn how we can support your transfer pricing strategy in Nigeria and across borders.