What’s next for Zimbabwe’s transfer pricing rules?

ZIMBABWE’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…