Supporting the Policy Environment for Economic Development

Review of Draft Decree Law for Transfer Pricing

In November 2014, the Mozambican Tax Authority circulated a draft decree law for Transfer Pricing to the council of Ministers, CTA and other stakeholders for comment. The objective of the decree is to establish regulatory procedures for the adjustment of taxable income allowed under Law  n.º 34/2007 and Law nº19/2013, in order to assist the Tax Authority in mitigating the risk of tax evasion through transfer pricing. SPEED-USAID contracted a legal expert and a tax expert to analyse the draft decree and provide commentary."