Zambia’s First Transfer Pricing Case: An Opportunity Lost to Use the Updated OECD and UN Transfer Pricing Guidelines for Developing Countries

V. Dunne

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Bulletin for International Taxation

Article . 2019 . Peer-reviewed

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Zambia’s First Transfer Pricing Case: An Opportunity Lost to Use the Updated OECD and UN Transfer Pricing Guidelines for Developing Countries

descriptionPublicationkeyboard_double_arrow_right Article 01 Oct 2019 English Publisher:IBFDJournal:Bulletin for International Taxation, volume 73 (eissn: 2352-9202,

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Authors: V. Dunne;

doi: 10.59403/17bm6nd

Zambia’s First Transfer Pricing Case: An Opportunity Lost to Use the Updated OECD and UN Transfer Pricing Guidelines for Developing Countries

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Abstract

The first Zambian transfer pricing court case was decided on 28 March 2019 by the Income Tax Appeals Tribunal in Lusaka. The author, in this article, considers the reasoning and the findings of the case and makes some observations regarding its implications.

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