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East Africa

In: Intangibles in the World of Transfer Pricing

Author

Listed:
  • Fred Omondi

    (Deloitte)

  • Doris Gichuru

    (Deloitte)

Abstract

The countries covered in this section are Kenya, Uganda, Tanzania, Ethiopia, and Rwanda. Transfer pricing is relatively new for these East African countries compared to developed countries. Kenya was the first country in the region to introduce transfer pricing in 2006. Due to the sparse nature of their TP provisions, the transfer pricing regulations that do exist in the region rely heavily on international best practice and the OECD Guidelines.

Suggested Citation

  • Fred Omondi & Doris Gichuru, 2021. "East Africa," Springer Books, in: Björn Heidecke & Marc C. Hübscher & Richard Schmidtke & Martin Schmitt (ed.), Intangibles in the World of Transfer Pricing, edition 1, pages 451-457, Springer.
    • Handle: RePEc:spr:sprchp:978-3-319-73332-6_28
    DOI: 10.1007/978-3-319-73332-6_28
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