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Tax Matters – Watch it! Transfer prices now fully transparent

ALL business enterprises except for sole proprietorships which undertake intercompany transactions have now a greater burden to disclose more details of their transfer pricing to the Inland Revenue Board (IRB) in the 2022 tax returns. The 2022 tax return requires the...

Why transfer pricing documentation is vital

TRANSFER pricing is triggered when there are transactions between associated persons or related parties, one of whom has control over the other or both are under the control of a third party, or transactions between relatives. This will include all groups with more...

Tax Matters – Interest-free loans come under scrutiny

PREVIOUSLY we warned readers that Inland Revenue Board (IRB) scrutiny of interest-free loans between related parties was looming, and now it is a reality. The IRB is challenging interest-free loans and attempting to impose arm’s length interest rates. The IRB’s...