Zimbabwe enacts new transfer pricing legislation

18 March 2016

Zimbabwe enacted new legislation on transfer pricing with effect from January 1, 2016. These latest provisions augment the current anti-avoidance sections of the Income Tax Act. The new rules govern domestic transactions between associates as well as transactions with foreign entities.

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

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Document ID: 2016-0528

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