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Introduction Over the years, the prohibition on financial assistance in respect to acquisition and structured finance transactions has often come into question. This was most evident during the recent privatization exercise conducted in the Nigerian Electricity Power...

INTRODUCTION From a private sector perspective, political risk is one of the most significant considerations in a Public Private Partnership (PPP) project.  Political risk refers to government’s lack of commitment to a project which may manifest as an outright...

HISTORY Transfer Pricing (TP) is the process of setting the mechanism for the transfer of goods and services[1] between related entities[2] in a manner that ensures fair pricing and arms length dealing [3]. Simply put, related party transactions are compared with...

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