• Transfer Pricing Regulations
Article:

Transfer Pricing Regulations

24 September 2019

The Transfer Pricing Regulations (“TP Regulations”) under the Inland Revenue Act No. 24 of 2017 has been issued and this requires all taxpayers who have transactions with Associated Enterprises to file a Transfer Pricing Disclosure Form along with the Income tax Return for the year of assessment 2018/19 which is due to be filed on 30th November 2019. We have prepared a brief tax alert on the TP Regulations for your information and we have highlighted the salient points to consider when complying with the TP Regulations.