martes, 8 de marzo de 2016

Tanzania: Transfer pricing enforcement of documentation requirements

Tanzanian regulations require taxpayers with related-party transactions to have contemporaneous transfer pricing documentation in place before filing a final tax return. Failure to provide such documentation can result in significant penalties.

Although the requirement for transfer pricing documentation has been in place since February 7, 2014, the Tanzania Revenue Authority (TRA) had not previously enforced this requirement. However, from September 2015, the TRA have started requesting transfer pricing documentation from taxpayers.
Source  & more info: PwC

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