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  • Transfer Pricing Documentation

Transfer Pricing Documentation

ZIMRA requires all related party transactions to be supported by adequate documentation. Such documentation must analyse the transactions, complete comparability studies and determine the arm’s length prices.  Without such documentation, a ZIMRA audit process is more difficult, it is hard to argue against ZIMRA adjustments and, where there is an adjustment, penalties will be charged.  Our tax experts specialise in providing transfer pricing documentation that complies with the Commissioner’s requirements, to ensure that your prices are supported and to minimise any penalties.