The Democratic Republic of the Congo (DRC) Ministry of Budget recently published the draft Finance Bill for 2025, which was submitted in parliament on 16 September 2024. One of the main measures is for the introduction of new advance pricing agreement (APA) provisions, including that the tax administration may enter into an APA on the pricing method for intra-group transactions for a period of up to four years. In order to justify its transfer pricing policy, a company must ensure that the p…