According to recent reports, Senegal's tax authority has issued additional clarifications regarding the country's new transfer pricing documentation requirements approved earlier in the year. This includes that the new annual transfer pricing (TP) report requirement applies from the 2017 fiscal year, with the deadline for filing in 2018 extended to 31 October 2018 (standard deadline is with the tax return – 30 April). It is possible this may be further extended as the template for the transfer pricing report has not yet been finalized. The requirement applies for companies with an annual turnover or gross assets of XOF 5 billion...