Insights & Events
Introduction The Government of the Republic of Zambia, on 30 December 2020, published Statutory Instrument (SI) No. 117 of 2020 whereby it establishes country-by-country reporting regulations. The regulations became effective on 1 January 2021. Consistent with OECD guidelines on appropriate use, the country-by-country (CbC) report will be used by the Commissioner-General for high-level assessment of […]
Click to read moreIntroduction On 18 December 2020, the Organization for Economic Co-operation and Development (OECD) issued its guidance (referred to as the “Guidance”) on the transfer pricing implications of the COVID – 19 pandemic. The Guidance represents the consensus view of the 137 members of the inclusive framework on Base Erosion and Profit Shifting (BEPS) regarding the […]
Click to read moreOn 14th December 2020, Rwanda published Ministerial Order No. 003/20/10/TC of 11 December 2020 in the Official Gazette. The order which comes into force on the date of publication in the Gazette establishes general rules on transfer pricing between related persons involved in controlled transactions and largely conforms with the 2017 OECD guidelines. It empowers […]
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