The study evaluated effects of taxation and compliance on the international transfer pricing regulations in Nigeria after the enactment of transfer pricing regulations in Nigeria in 2012. Secondary data were gathered from published reports on transfer pricing guides for the period of 2008 to 2015. The measurement used was in 20 index quality measurement and the data obtained were analysed using Statistical Package for Social Sciences (SPSS) in order to find the level of significance of the variables: taxation and compliance by FIRS on the international transfer pricing regulations in Nigeria.The result revealed that both taxation and compliance have significant effects on interna
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