Toolkit
Transfer Pricing Documentation Toolkit
Master File and Local File templates, benchmarking workbook and CbCR checklist aligned to the NRS TP Regulations and OECD Guidelines.
Overview
About this resource
A practical toolkit for Nigerian groups operating under the NRS TP Regulations 2018 (as amended) and OECD BEPS standards. Includes Master File and Local File templates, an intercompany agreements register and a benchmarking workbook.
Audience
- Heads of Tax
- TP managers
- Group CFOs of multinationals
- External TP advisors
Key Topics
Master FileLocal FileBenchmarkingIntercompany agreementsCbCRBEPS 2.0
Knowledge Graph
Related across the Tax Centre
Framework
Transfer Pricing Framework™
Defensible TP policy, documentation and benchmarking for Nigerian groups.
Assessment
Tax Readiness Score™
10-question interactive transition diagnostic — measure your readiness for the 2026 Tax Acts and the Nigeria Revenue Service regime.
Certification
Tax Excellence Certification™
Certify a tax function ready for the Nigerian Tax Act 2025 and the NRS era.
Advisory
Tax Advisory
Structuring, compliance and controversy across the full Nigerian tax stack.