ABSTRACT

The aim of this study is to invigilate how certain environmental variables stir up the need or essence of an aggressive transfer pricing in Nigeria. The study covered a period of five (5) years from 2020--2024. The specific objective of this study is to determine the determinants of transfer pricing aggressiveness.

In conducting the analysis, technique was employed or adopted to estimate the data as well as testing the stated hypothesis.

The findings of this study revealed that there is a significant relationship between firm profitability, firm leverage, multinationality, firm size, tax haven utilization and transfer pricing aggressiveness and they can be said to have a direct effect in reducing corporate tax liabilities.

In line with the findings, the study therefore recommends that there is need to eliminate all administrative loopholes in order to attain a positive and significant tax balance between the tax jurisdisdictions or relevant tax authority and the multinational companies as regards or in relation to transfer pricing as a whole.