The transfer pricing rules are in effect as of 30 June 2017 which was enacted by the Nicaraguan Congress through Law No. 822 of 2012.
Law No. 822, enacted on 12 December 2012, contains the Nicaraguan transfer pricing rules that were intended to enter into force on 1 January 2016. Law No. 922 of 2015, however, deferred the applicability of the rules until 30 June 2017.
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