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13.4.1. Main Rules

There are no specific transfer pricing regulations in Equatorial Guinea. According to tax laws of Equatorial Guinea and the Economic and Monetary Community of Central Africa (CEMAC) directive, the tax authorities have a right to assess all profits which should have been derived through sources in Equatorial Guinea, but were not so derived due to direct or indirect transfer of income to affiliated companies by way of a reduction or increase in sale or purchase prices or interest on loans, etc.

Definition of Related Parties

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Applicable TP Methods

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Use and Availability of Comparables

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