Chad's Finance Law for 2019 (Law 037/PR/2018) was promulgated on 31 December 2018. The main tax-related measures of the law include the following:

• Failing to comply with transfer pricing documentation requirements will result in a fine of 5% on the gross value of intragroup transactions, with a minimum fine of FCFA (XAF) 50 million;
• A jurisdiction will be considered as a non-cooperative jurisd…