Transfer pricing in Africa

• Autores: Gargouri Slim
• Localización: Intertax, ISSN 0165-2826, Vol. 43, Nº. 4, 2015, págs. 344-354
• Idioma: inglés
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• Resumen

  • While tax stakeholders are globally attentive to BEPS reforms, African countries don't seem to be actively involved in such process. Although civil society organizations are campaigning that any reform in the international taxation system shall be led by United Nations Committees rather than OECD in order to involve developing countries to decide their destiny, African countries are themselves responsible of being excluded from an active involvement. In fact, a look on the current transfer pricing regulation within each African jurisdiction shows that only few countries have implemented a detailed Transfer pricing regulation and guidelines.