The Malawi Revenue Authority (MRA) has published Government Notice No. 36 of 2017, which contains the Taxation (Transfer Pricing Documentation) Regulations 2017 and the Taxation (Transfer Pricing) Regulations 2017, which replaces the prior regulations. The new regulations are effective from 1 July 2017.
Taxation (Transfer Pricing Documentation) Regulations 2017
The Transfer Pricing Documentation Regulations provide that a taxpayer must have contemporaneous documentation in place that ver…