Burkina Faso published the Finance Law for the 2022 Budget (Law No. 042/2021/AN) in the Official Gazette on 31 December 2021. Some of the main measures of the law include the following: All companies, whatever their form and activities, are required to maintain a register of their beneficial owners and submit a declaration on the identity of beneficial owners within the due date for the annual tax return (generally 30 April), including any changes, which applies for existing companies and newly created companies; Transfer pricing documentation requirements are revised: the annual turnover or gross assets threshold for companies required to...