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ABSTRACT
The broad objective of this research paper was to examine transfer pricing strategy and tax aggressiveness by multinationals in Nigeria. The specific objectives were: to investigate if there is any significant relationship between tax aggressiveness and finance cost, intangible asset and intragroup transactions. The sample for the study was made up of MNEs quoted on the Nigeria Stock Exchange as at 31st December, 2020. This research used secondary data and model specification based on regression. The P-Value was the statistical technique used in testing the hypotheses. The findings of this research showed that there is a negative, positive, and negative relationship between finance cost, intangible asset and intragroup transactions respectively and tax aggressiveness. Based on the findings, there should be clear mechanism of accessing current information where most MNEs post information regarding their businesses.
