Rwanda - Understanding Transfer Pricing
- A. Waris
- International Transfer Pricing Journal, 2014 (Volume 21), No 1
- 6 January 2014
Rwanda is currently reviewing its OECD-based transfer pricing rules and is drafting guidelines under the Commissioner General’s mandate that will allow for more detailed regulations to be put in place. There is, however, no recent activity on transfer pricing to be noted, although it is clear that the revenue authority staff are now much better trained regarding this issue and are better able to identify cases of mis-pricing in the future.