Mali’s Finance Law for 2019 was issued on 21 December 2018. The main amendments are summarized as follows: It is clarified that transfer pricing documentation should be prepared in the French language; The deadline to conclude an APA within 6 months following the submission of an application by a taxpayer is removed, with a new deadline to be set via separate regulation on when negotiations for an APA should begin following the submission of an application; A new definition of permanent establishment is introduced, including the standard place of management, branch, office, factory, etc., as well as: A construction site,...