Technical articles

Explore the latest transfer pricing news and taxation development in Africa in this informative blog by Graphene Economics. Stay updated with the latest developments in African transfer pricing and the potential benefits and challenges.

  • Zambian flag waving against a cloudy sky outside a courthouse hearing a case on transfer pricing

    TP in the Courts: Lessons from the Nestlé Zambia case
    By lawrencek • 2025-09-23
    The recent Supreme Court of Zambia judgment in the long-running Nestlé Zambia transfer pricing (TP) dispute has provided valuable insight into how African courts may approach complex TP controversies. The case, which spanned audits beginning in 2010, hearings at the Tax Appeals Tribunal in 2018–2019, and final determinations in 2021–2025, highlights both the challenges facing…
    Read More
  • Yellow dump truck at construction site under cloudy sky.

    TP cases in the spotlight: Glencore transfer pricing dispute
    By lawrencek • 2025-06-12
    Written by Lawrence Nkomo and edited by Yandisa Xakata TP cases in the spotlight: Glencore transfer pricing dispute This article explores the Full Federal Court of Australia’s decision in Commissioner of Taxation v Glencore Investment Pty Ltd [2020] FCAFC 187, a key judgment in Australian transfer pricing jurisprudence. The dispute concerned copper concentrate sales between…
    Read More
  • Apple store exterior with illuminated logo.

    TP cases in the spotlight: Apple state aid case
    By lawrencek • 2025-02-20
    Written by Lawrence Nkomo and edited by Yandisa Xakata This article examines the Court of Justice of the European Union (CJEU) judgment in Case C 465/20 P concerning state aid allegations against Ireland’s tax rulings granted to Apple Sales International (ASI) and Apple Operations Europe (AOE). The CJEU set aside the General Court’s annulment of…
    Read More

[load_more_button]