KPMG article: African firms struggle to find good transfer pricing comparables
Lack of transfer pricing comparables in Africa remains a complex issue.
The lack of transfer pricing comparables in Africa remains a complex issue, and there are several approaches that can be used to reach resolutions (e.g., reliance on foreign comparables and comparability adjustments). However, there is no single generally acceptable approach, and taxpayers need to ensure that the transfer pricing policy they apply is well supported and documented, particularly with a view to identifying sufficiently good comparables.
Read an October 2026 article* prepared by KPMG tax professionals
*Reproduced with permission from Daily Tax Report International (October 19, 2026). Copyright @ 2026 by Bloomberg Industry Group, Inc. (800-372-1033) http://www.bloombergindustry.com