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Burkina Faso Establishes Detailed Transfer Pricing Statement and Documentation Content Requirements and Confirms Declaration Deadlines

03 May 2022

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Approved Changes

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Burkina Faso

Burkina Faso's General Director of Taxes (DGI) has published Order No. 2022-101 on the Content and Format of the Transfer Pricing Statement and Order No. 2022-102 on the Content of Transfer Pricing Documentation, which are both dated 15 April 2022. The orders are in relation to the revision of the transfer pricing rules as part of the Finance Law for the 2022 Budget (Law No. 042/2021/AN), including new transfer pricing statement and transfer pricing documentation requirements. Order No. 2022-010 provides that the annual transfer pricing statement includes the following information Identification of the reporting company, including legal form, company name,...