ORGANIZATION OF ECONOMIC CO-OPERATION AND DEVELOPMENT TRANSFER PRICING GUIDELINES: AN EVALUATION OF THEIR EFFECTIVENESS IN THE NIGERIA’S TAX REGIME

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ORGANIZATION OF ECONOMIC CO-OPERATION AND DEVELOPMENT TRANSFER PRICING GUIDELINES: AN EVALUATION OF THEIR EFFECTIVENESS IN THE NIGERIA’S TAX REGIME

TABLE CONTENTS

Title Page———i

Certification——–ii

Dedication———iii

Acknowledgement——-iv

Abstract ———vi

Table of Content——–vii

Chapter One

1.0 Introduction ——-1

1.1 Statement of Problem——4

1.2 Purpose of the Study——5

1.3 Significance of Study——8

1.4 Limitation——–9

1.5 Scope of Study——-11

Chapter Two

2.0 Review of Related Literature —-12

2.6 Summary of Literature Review—- 19

Chapter Three

3.0 Research Methodology and Procedure—22

3.1 Population ——–22

3.2 Sample and Sampling Technique—-22

3.3 Validation of the Instrument —-23

3.4 Reliability of the Instrument —–23

3.5 Data Analysis——-23

Chapter Four

4.0 Presentation and Discussion of Result—24

4.1 Analysis and interpretaion of Data—25

4.2 Discussion of Results——38

Chapter Five

5.0. Summary, Conclusion, and Recommendation –40

5.1 Summary——–40

5.2 Conclusion——–41

5.3 Recommendation——42

References ———45

Appendix 1——–47

Appendix ———50

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ORGANIZATION OF ECONOMIC CO-OPERATION AND DEVELOPMENT TRANSFER PRICING GUIDELINES: AN EVALUATION OF THEIR EFFECTIVENESS IN THE NIGERIA’S TAX REGIME