In this edition, we have covered the Transfer Pricing updates of Africa, Singapore, Australia, Kenya, Nigeria, Malta and Qatar for the month of May 2021.
- Africa – 3rd edition released on Tax Transparency and Exchange of Tax Information
- Singapore – Transfer Pricing Guidelines for centralised activities
- Australia – ATO released draft guidelines on intangible arrangements
- Kenya – Proposed Country by Country Reporting Regulation
- Nigeria – Suspension of Country by Country Report for subsidiaries and branches
- Malta – Penalty for Country by Country Reporting non-compliance
- Qatar– Published FAQs on Transfer Pricing documentation