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13.4.3. Documentation Requirements

Disclosure Requirements

There are no specific transfer pricing disclosure requirements in Djibouti.  

Standard Documentation

There are no specific transfer pricing documentation requirements in Djibouti.

Master File

N/A

Local File

N/A

Country-by-Country Reporting

Djibouti has till date not introduced a Country-by-Country reporting requirement. However, it has joined the OECD’s Inclusive Framework, membership of which presupposes a commitment to implement the BEPS minimum standards, including Country-by-Country reporting.

Language of Documentation

N/A

Penalties

N/A