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13.4. Transfer Pricing

There are no specific transfer pricing regulations in the Gambia.

However, the tax authorities are empowered to adjust, allocate, apportion or distribute income, deductions or tax credits in relation to any transaction between associates where they prove that the value of the transaction is unreasonable or is not at arm's length.

Country-by-Country (CbC) Reporting

The Gambia has till date not introduced a CbC reporting requirement and has not joined the OECD's Inclusive Framework, membership of which presupposes a commitment to implement the BEPS minimum standards, including Country-by-Country reporting.