20 January 2016

Cape Verde issues new transfer pricing documentation requirements

Cape Verde's Financial and Planning Ministry published Ministerial Order no. 75/2015 (Ministerial Order) on December 31, 2015, which regulates the application of the transfer pricing rules. The rules were introduced in Cape Verde as a result of the Corporate Income Tax Code (CITC) reform, with the new Code entering into force on January 1, 2015.

A Tax Alert prepared by Ernst & Young South Africa, and attached below, provides additional details.

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ATTACHMENT

Document ID: 2016-0132