Transfer pricing regulations: Issued by Zimbabwe

On the 10th of May 2019 the Minister of Finance and Economic Development of Zimbabwe issued Statutory Instrument 109 of 2019 setting out the Zimbabwean Income Tax (Transfer Pricing Documentation) Regulations, 2019 (the “Regulations”). The Zimbabwean transfer pricing landscape, as it stands today and as it compares to that of South Africa, is summarised below.