Category: Africa

Angola – Introduction of Transfer Pricing Regime

Tuesday, April 01, 2014

As part of Angola’s tax reform measures, ​a new transfer pricing regime was introduced which establishes requirements for transfer pricing documentation.

The new transfer pricing rules apply to both domestic and international intercompany transactions. Certain turnover threshholds and industry considerations apply.

Transfer pricing documentation must be prepared in Portuguese and submitted to the…Read More

by aspect advisory in: Africa