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Home » TAX MATTERS: Transfer pricing rules: Zimbabwe’s perspective and beyond!

TAX MATTERS: Transfer pricing rules: Zimbabwe’s perspective and beyond!

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TRANSFER pricing is not an exact science. It involves the pricing of goods or services outside normal commercial parameters so as to gain some tax advantages. Transfer pricing is anchored on the arm’s length principle. The arm’s length principle requires that compensation for any inter-company transaction should conform to the level that would have applied…

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