Tag: Multi-National Entity (MNE)

In recent times, tax authority queries resulting in transfer pricing adjustments have increased significantly, both globally and in Africa. Often, the outcome of a transfer pricing benchmarking study is an arm’s length range rather than a specific margin or price, and the question arises as to which point within such a range is appropriate and therefore arm’s length?

In the wake of the COVID-19 pandemic, industries and businesses across Africa are adapting, including rethinking business strategies and supply chains. For multinational entities (MNEs), business restructuring can have transfer pricing implications too.