Afrique et Moyen-Orient


Ghana Revenue Authority

Ghana Revenue Authority: Ghana Transfer Pricing Regime

Ghana Revenue Authority: Practice on Transfer Pricing Regulations 2012 (L.I. 2188)

Ghana Revenue Authority: Annual Return on Transfer Pricing Transactions


Kenya Revenue Authority

Kenya Revenue Authority: The Income Tax (Transfer Pricing) Rules, 2006


Federal Inland Revenue Service (FIRS): Transfer pricing

Federal Inland Revenue Service (FIRS): Tax Treaties

Federal Inland Revenue Service (FIRS): The Income Tax Act (Transfer pricing) Regulations No 1, 2012

Federal Inland Revenue Service (FIRS): Frequently Asked Questions on Transfer Pricing

Federal Inland Revenue Service (FIRS): General Guidelines for Filing Transfer Pricing Returns

Federal Inland Revenue Service (FIRS): Declaration

Guidelines for Completing TP Declaration Form

Transfer Pricing Declaration Form

Federal Inland Revenue Service (FIRS): Disclosure

Guidelines for Completing TP Disclosure Form

Transfer Pricing Disclosure Form


South African Revenue Service (SARS): Practice Note No. 7 Section 31 of the Income Tax Act, 1962: Determination of the Taxable Income of Certain Persons from International Transactions: Transfer_Pricing (August 6, 1999)

South African Revenue Service (SARS): Draft Interpretation Note. Determination of the Taxable Income of Certain Persons from International Transactions: Thin Capitalisation

South African Revenue Service (SARS): Double Taxation Agreements (DTAs) & Protocols

South African Revenue Service (SARS): Exchange of Information conventions / agreements

OECD: Transfer pricing in South Africa


Tanzania Revenue Authority

Tanzania Revenue Authority: Transfer Pricing Guidelines

Tanzania Revenue Authority: Income Tax – Tanzania Transfer Pricing Regulation 2014


Uganda Revenue Authority

Uganda Revenue Authority: The Income Tax (Transfer Pricing) Regulations 2011


OECD: Transfer pricing in Israel

OECD: Transfer pricing in Turkey