On 18 April 2018, a draft practice note (Draft PN) titled Limiting the Impact of Excessive Interest Deductions on Mining
Category: Alert
Alert – Cameroon imposes stricter transfer pricing requirements
Cameroon’s Directorate General of Taxation has published Circular 003 of 15 January 2018, which includes certain changes to transfer pricing
Alert – Mauritius approves Country-by-Country Reporting Regulations
Application of the new transfer pricing legislation The Mauritian Government has enacted Country-By-Country Reporting (CbCR) regulations under section 76 of the
Alert – Nigeria approves Country-by-Country Reporting Regulations
Application of the new transfer pricing legislation The Nigerian Federal Inland Revenue Service (FIRS) has communicated to the Organisation of Economic
Alert – Mozambique adopts new transfer pricing regulations
Introduction On 12 September 2017, the Council of Ministers approved the Mozambican transfer pricing legislation, which was published in the Official
Alert – SARS notice on CbC report, master file and local file
Introduction The South African Revenue Service (SARS) published a public notice on the submission of country-by-country (CbC) report, master file and
Alert – Morocco APA Regulations
Introduction On 10 August 2017, Morocco published a decree concerning the conclusion of advance pricing arrangements (APA) for transfer pricing purposes
Alert – Malawi transfer pricing regulations updated
Introduction Malawi enacted new legislation on transfer pricing with effect from 1 July 2017. These latest provisions replace existing transfer pricing