Republic of Madagascar: Technical Assistance Report-Towards Effective Implementation of Transfer Pricing

Author: International Monetary Fund. Fiscal Affairs Dept.

Volume/Issue: Volume 2024 Issue 057

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Republic of Madagascar , Transfer pricing , tax policy

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Summary

[This report is only available in French] This report summarizes the capacity development (CD) workshops delivered by the mission on transfer pricing legislation and assesses the government’s progress on implementing FAD’s previous recommendations. It concludes that the drafting of the legislation on transfer prices and tax treaties remains incomplete and will require further modifications.