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Published in:
2021 | OriginalPaper | Chapter
East Africa
Authors : Fred Omondi, Doris Gichuru
Published in: Intangibles in the World of Transfer Pricing
Publisher: Springer International Publishing
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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.
