id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ijfb-83	Kurfi, Shafi’u Abubakar; Udin, Noraza Mat; Kasuwa, Usman Muhtari Tsohuwar	Transfer Pricing and the Regulations in Nigerian Milieu	2017	9	.pdf	application/pdf	4923	182	38	Historically, transfer pricing regulations have been captured by many tax systems since 1930s but the US and the Organisation for Economic Co-operation and Development (OECD) had some elements of transfer pricing only by 1979 (Abdallah, Wagdy&Maghrabi, 2009). For developing country like Nigeria the importance of transfer pricing regulations is to provide a climate of certainty and environment for international trade and at the same time maximize tax revenue which is of paramount importance.	cache/ijfb-83.pdf	txt/ijfb-83.txt