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OECD's Pillar One Blueprint: Profit Allocation - Tax

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Overview. As discussed in prior blog posts,
Amount A is a proposed new taxing right over a share of residual
profit of MNE groups that fall within its defined scope. The
calculation and allocation of Amount A will be determined through a
formula that is not based on the Arm s Length Principle (ALP).
The formula will apply to the tax base of a group (or segment where
relevant) and will involve three components: Step 1: a
profitability threshold to isolate the residual profit potentially
subject to reallocation; Step 2: a reallocation percentage to ....

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The Arm's Length Principle And Its Implication On Taxation In Nigeria - Tax

Introduction
In many developing countries, a major challenge which occurs in
related-party transactions is transfer pricing. A transfer price
can be defined as the price at which related parties (that is,
companies having existing relationship as a result of common
ownership or control) transact with one another. In such
circumstances, related parties have the tendency of transacting
business at a price lower or higher than the market value in other
to allocate profit for tax or other purposes. Transfer pricing can
deprive governments of their fair share of taxes as well as expose
corporate entities to possible double taxation. To combat these ....

Income Tax , Federal Inland Revenue , Length Principle , வருமானம் வரி , கூட்டாட்சியின் உள்நாட்டு வருவாய் , நீளம் ப்ரிந்ஸிபல் ,