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What’s next for Zimbabwe transfer pricing rules?

Staff Writer020 views

For controlled transactions involving intangible assets, the Zimbabwe transfer pricing rules provide that the determination of an arm’s length price must take into account the position of all parties to the transaction, including the value and usefulness of the intangible assets to each party’s business.

https://fingaz.co.zw/wp-content/uploads/penci-text-to-speech/post-312027.mp3?cb=1736348136.mp3ZIMBABWE’S transfer pricing rules are contained in sections 98A and 98B of the Income Tax Act (ITA). The rules came into force retrospectively as of January 1, 2014, because of an amendment to Act promulgated in April 2014. AdvertisementsThe Income Tax Act was further amended, effective January 1, 2016, to clarify the transfer pricing legislation…

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