Nigeria's transfer-pricing regulations require related-party transactions to be:
AFree
BAt arm's lengthCORRECT
CAt cost-plus 50%
DAt market premium
CITNCompany Taxation
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
TP Regulations (2018, as amended) require related-party transactions to be priced as between independent parties.
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