Guinea's Finance Bill for 2019 was enacted in January 2019 by way of Law L/2019/N°0069. The main measures of the law include new transfer pricing rules and certain other changes.
Transfer Pricing Rules
Several measures are introduced in relation to transfer pricing, which are summarized as follows:
- It is provided that two entities are considered related when:
- One entity holds a majority of the shares in the other, whether directly or indirectly;
- One entity has de facto decision-making …