Executive summaryThe Gabonese Tax Administration has postponed the transfer pricing documentation filing deadline of 30 April 2020 to 31 July 2020.1 This exceptional measure is in line with the tax measures adopted by the Government to mitigate the impact of the COVID-19 crisis on the national economy.Despite the new filing deadline, the scope of the documentation remains unchanged.This Alert summarizes transfer pricing obligations in Gabon.Detailed discussionTransfer pricing documentation scopeGabonese companies carrying out transactions with “associated enterprises” established outside Gabon, in the form of payment, expenses, any form of advantages or help granted without related or equivalent compensation, deemed as an irregular act...