Malaysia's Inland Revenue Board (IRBM) has published the Malaysia Transfer Pricing Guidelines for Intra-Group Loans (MFTIL), providing a comprehensive framework for determining whether financing transactions between associated persons comply with
The Ethiopian Ministry of Finance (MoF) released Directive No. 981/2024 (referred to as "The Directive"), introducing new transfer pricing regulations, concerning the pricing of international and domestic transactions between related persons whose
On 27 November 2023, Russia issued Law No. 539-FZ in the Official Gazette, which outlines several amendments to the country’s transfer pricing regime. A summary of several key changes is outlined below: Secondary adjustments treated as