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13.4. Transfer Pricing

There are no detailed transfer pricing regulations in Burundi. However, under the Tax Act, tax authorities are allowed to adjust taxable income to reflect the arm’s length price if any related party transaction differs from what would have been agreed between unrelated parties, and thereby leads to a reduction in taxable income or the transfer of the tax liability to a tax-exempt person.

Country-by-Country Reporting

Burundi has not introduced a Country-by-Country reporting requirement and has not yet joined the OECDs Inclusive Framework which presupposes a commitment to implement the BEPS minimum standards, including Country-by-Country reporting.